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Test Bank for Auditing and Assurance Services, 17th Edition

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1Auditing and Assurance Services, 17e(Arens/Elder/Beasley)Chapter 1The Demand for Audit and Other Assurance Services1.1 Learning Objective 1-11) In the auditing process,A) the types and amounts of evidence remain constant from audit to audit.B)the criteria for evaluating information will not vary depending on the information beingaudited.C) the audit report communicates the auditor's findings to users.D) records are gathered by the auditor to determine whether the audited information is stated inaccordance with SEC standards.Answer: CTerms: Audit processDifficulty: ModerateObjective: LO 1-1AACSB: Reflective thinking2) Which of the following is considered audit evidence?A)Oral statementsmade by managementWrittenCommunicationsAuditorObservationsYNNB)Oral statementsmade by managementWrittenCommunicationsAuditorObservationsNYYC)Oral statementsmade by managementWrittenCommunicationsAuditorObservationsYYYD)Oral statementsmade by managementWrittenCommunicationsAuditorObservationsNNYAnswer: CTerms: Audit evidenceDifficulty: EasyObjective: LO 1-1AACSB: Reflective thinking

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