audit accounting

1. Please READ and answer questions fully. Which of the following is the type of opinion issued when auditors are unable to obtain sufficient appropriate evidence and this scope limitation is not material is not pervasive? (2 points) (a) Qualified Opinion (6) Disclaimer of opinion (c) Adverse Opinion (d) Unqualified Opinion 2. What is the primary document used to test the CASH account on the financial statements? (1 point) Bank Reconciliation 3. Which of the following extends work, from a previous period, to the date of financial statements (or Curent period)? (2 points) Roll-forward procedures (b) Substantive completion procedures (c) Subsequently discovered facts (d) Written representation procedures 4. Which of the following is NOT a substantive procedure used during fieldwork? (2 points) (a) Performing roll-forward procedures (b) Reviewing accounting estimates (c) Performing analytical procedures Assessing business risk 5. The report in which an auditor expresses an opinion is called? (2 points) (a) The opinion paragraph in the audit report (b) The audit of the financial statements in accordance with GAAS (The Independent auditor's report (d) The audit of the financial statements in accordance with GAAP 6. True or False Auditors are required to communicate any misstatements to the people charged with governance. (2 points) 7. If un-asserted claims are not listed in the attorney's letter, then...? (2 points) (a) The attorney must add them to the attorney's response letter to keep the auditor informed (6) The attorney notifies the dient so that the letter can be modified and resent (c) That means there aren't any (d) The attorney does not have to disclose them to the auditor 8. This is a fill in the blank question. For A. insert the directional test. (2 points) For B.insert the corresponding assertion. (1 point) A. Deposits in transit should be_rate_from the bank reconciliation to the cutoff bank statement B. What is the purpose of the test conducted in question above, in other words comment with what assertion is being tested