Accountant

A To record every daily cash receipt B To list only customer names C To provide explanations and additional disclosures supporting the statements D To replace the financial statements

A Internal Audit Statement B Income Allocation Schedule C International Accounting Standard D International Assurance System

A Integrated Financial Ratio Statement B International Financial Reporting Standards C Internal Finance Recording System D International Fiscal Revenue Schedule

A Bank B External auditor C Tax authority D Management

A Information used by the auditor to support conclusions B A forecast that has not been assessed C Only the auditor's personal opinion D A company's advertising material only

A A written response from an independent third party B A verbal explanation from the preparer only C A physical stock count performed by management only D A calculation performed by the auditor

A Approving the annual budget B Checking every transaction in all cases C Preparing the trial balance D Applying audit procedures to less than 100% of a population

A Inherent risk, control risk, and detection risk B Business risk, tax risk, and currency risk C Fraud risk, budget risk, and inventory risk D Credit risk, liquidity risk, and market risk

A To reduce the opportunity for error or fraud by separating incompatible responsibilities B To avoid independent review C To make one employee control every stage D To eliminate the need for records

A A tax collection department B A function that evaluates and helps improve governance, risk management, and controls C A supplier credit department D An external financial statement user