QUESTION 1

According to Brazels research, responses from financial statement auditors in the U.S. who were surveyed about their experiences with IT auditors indicated that they believe IT auditors _______ levels vary in practice.

A. competence

B. capability

C. objectivity

D. participation

QUESTION 2

Auditors inspecting a sample of accounts payable balances listed on the ledger and verifying that they are true payables owed by the client gather evidence in support of the _______ assertion.

A. accuracy

B. occurrence

C. completeness

D. existence

QUESTION 8

An integrated audit focuses on ________.

A. integrating the internal and external audit functions

B. auditing both internal control over financial reporting(ICFR) and the financial statements

C. integrating component auditors

D. comparing prior year results with the current year to look for abnormalities