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Chapter 1

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what are the types of audits?explain


what are the types of auditor? explain
what are the 7 atributes of auditing?
What is internal auditor?
mention 4 conditions the reason why company need for financial stt
audits?explain
6. What is the purpose of an audit engagement?
7. what is the economic benefit of an audit?
8. what is the benefit and value of an audit?
9. What is government auditor?
10.Value of an audit?
11.What is monitoring value of quality control elements?
12.What are the levels of assurance?
13.why we need to perform audit,from different angels?
14.Compare the public and private sector organization!

Chapter 2
1. mention four (4) important component (groups) that should an auditor
maintain professional relationship!
2. mention three (3) factors that determine the competency of auditor!
3. Mention three (3) the auditors key responsibilities for communicating the
discovery of fraud!
4. what the characteristics of illegal acts influence the auditors responsibility for
detection?
5. what is standard report of auditors?
6. how many auditors opinion result? Mention and explain!
7. What is significant deficiency?
8. There are two things that should auditor evaluate the significance of a
deficiency in internal control over financial reporting. Explain?
9. What is explanatory paragraph?
10.What are the basic elements of the auditors standard report on internal
control over financial reporting?
11.Mention two important definitions are relevant to auditor will depart from the
standard report!
12.Mention three criteria for evaluating a deficiency in internal control!
13.Why auditor is responsible for planning and performing an audit?
14.How do auditor detect the fraudulent?
15.Auditing is based on the assumption that financial statement data are
verifiable. How financial statement data are determined as verifiable?

Chapter 3

PROFESSIONAL ETHICS
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How does ethical absolutist differ from ethical relativts?


how do you define professional ethics?
Why does an ethical dilemma may arise?
how do the essence of the six principles of code provide the framework for
the ruler of conduct?
5. why do the five core values associated with the CPA profession are
important?
6. Professional ethics is important to the accounting profession, could you
please mention major function to accomplish the mission of professional
ethics?
7. Please mention the six principals that express the basic tenets of ethical
contacts and pr n ovide the frameworks for general ethical decision
making
8. How do you explain about the rule 201 general standards?
9. How to do general ethical decision making?
10.How do you explain about rule 202 compliance with standards?
11.What is acts discreditable?what are the examples?
12.How do you define litigation?
13.Please mention the disciplinary actions that the point trial board may take!
14.What is JEEP stands for?
15.Why does the composition of the joint trial board become involved?
16.How do you define integrity?
17.How do you explain about integrity?
18.How do you explain about objectivity?

Chapter 4
1. When does contributory negliance oprdinary represent a valid defense?
2. Who is (are) the foreseeable party (ies)?
3. Which act applies to the initial sale and trading of securities for national
security markets?
4. What is the meaning of privity of contract?
5. What are the action in tort law?
6. How the auditor (CPA) may fake to minimize the risk of litigation?
7. Mention the authority that given by the sarbanes oxley act to PCAOB?
8. What are the two classes of third parties from a legal standpoint?
9. Why the forseeable party who suffers a pecuniasy loss has to extend the
auditors duty of due case?
10.How the sarbanes oxley act of 2002 changed the audit environment?
11.How the circumstances that may an auditor be held liable to third parties?
12.How may an auditor breach a contract?
13. How to contributed the ultramates decision? (liability to other
benefiances)!
14.Why the tort law can be happen? ( mention the 3 causes)

Chapter 5

1. Mention 5 categories of financial statement assertions!


2. What are the respones to assessed risk?
3. What are the three common types of audit procedures.mention them?
4. Mention 3 risk model (audit risk model)
5. Mention the fraud triangle
6. What is the meaning of analitical procedures?
7. What are 3 major steps of evaluating evidence
8. What is the meaning of finacial statement level risk?
9. How does auditor choose to modify the timing ofaudit tests?
10.Why would the auditor perform further risk assessment procedures later in
the audit?

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