ACCT 3101 Arens Questions
Topic 1
1.14, 1.21 & 1.23 These are simply definitional type questions – you can evaluate the answers.
For 1.23, consider the framework provided by ASA220 the quality control standard and see Table
1.5
1.29
(Objectives 6, 7)
In the normal course of performing their responsibilities, auditors often
conduct audits or reviews of the following:
To start this question, again consider the applicable framework. The question provides you with both
the data and the framework. There may not necessarily only be one correct combination as the
answer.
Type of auditor
type of audit
Tax auditor
Financial statement
Auditor general
Compliance
Public accountant
Performance
Internal auditor
1
Tax auditor, Compliance
2
Auditor-General, Performance
3
Internal auditor or public accountant, Performance
4
Public accountant or internal auditor, Financial statements
5
Auditor-General, Performance
6
Public accountant, Financial statements
7
Auditor-General, Financial statements
8
Tax auditor, Compliance
9
Public accountant, Financial statements
10
Internal auditor or public accountant, Compliance
11
Internal auditor or public accountant, Financial statements
12
Auditor-General, Compliance
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