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(14) Which of the following is not a factor that relates to opportunities to commit fraudulent financial reporting? Lack of controls related to the calculation and approval of accounting estimates B Ineffective oversight of financial reporting by the board of directors C Management's set of ethical values High turnover of accounting, internal audit, and information technology staff. D (15) You are the internal auditor for NB Telecommunications and are involved with the internal audit of the purchasing department. Which of the following control activities is an example of a detective control that addresses accuracy as the control objective? Recalculating the price per unit multiplied by the A number of units sold on each invoice B Selecting a sample of invoices for purchases and comparing the vendor on the invoice to the approved vendor listing Reviewing gross margins by product and comparing to budget D Matching purchase orders with delivery slips and invoices prior to payment (16) In describing the cycle approach to segmenting an audit, which of the following statements is not true? All general ledger accounts and journals are included at least once. A B Some journals and general ledger accounts are included in more than one cycle. The "capital acquisition and repayment" cycle is closely related to the "acquisition of goods and services and payment" cycle. D The "inventory and warehousing" cycle may be audited at any time during the engagement since it is unrelated to the other cycles. (17) Vendor account reconciliations are performed by three clerks in the accounts payable department on Friday of each week. The accounts payable supervisor reviews the completed reconciliations the following Monday to ensure they have been completed. The work performed by the supervisor is an example of which COSO component? A Control activities B . Information and communication c Risk assessment Monitoring (18) Shown below (1 through 5) are the five types of tests which auditors use to determine whether financial statements are fairly stated. Which three are substantive tests? 1. risk assessment procedures 2. tests of controls 3. substantive tests of transactions 4. substantive analytical procedures 5. tests of details of balances A 1, 2, and 3 B. 3, 4, and 5 2,3, and 5 D 2, 3, and 4 (19) When the financial statements are fairly stated but the auditor concludes there is substantial doubt whether the client can continue in existence, the auditor should issue a(n) Adverse opinion Qualified opinion only C Unmodified opinion D Unmodified opinion with explanatory paragraph (20) deals with potential overstatement and with understatements (unrecorded transactions) deals Occurrence; completeness B Completeness; occurrence Accuracy, classification D Classification; accuracy