The auditor searches for evidence to

	A.	ensure the absence of fraud.
	B.	maintain their independence.
	C.	prove that management representations are accurate.
	D.	prove that recorded amounts are accurate.

Abe Freed, a struggling public accountant was being coached by his father. His father told him that he was using a poor form of evidence as a basis for his conclusions. What type of evidence was he referring to?

	A.	computational evidence
	B.	verbal evidence
	C.	physical evidence through inspection
	D.	all of the above

Lucy Wongs work at Axcan Pharma consisted of reading lease agreements to ensure that leases were disclosed accurately in the notes to the financial statements. Which assertion was she fulfilling?

	A.	accuracy
	B.	completeness
	C.	persuasiveness
	D.	presentation

When an auditor uses the work of an expert, who has the responsibility for arriving at an overall conclusion regarding the fair presentation of a client's financial statements?

	A.	the expert
	B.	the client's management
	C.	the client's audit committee
	D.	the auditor

Steven Marinaro, CPA is performing complex calculations to help him determine reserves in the Alberta Oil Sands. Which of the following evidence gathering procedures will Steve use when using the work of another auditor?

	A.	recalculation
	B.	observation
	C.	confirmations
	D.	all of the above