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Chapter 11 Quiz

Chapter 11 Quiz - Q uiz(See related pages 1 Which of the...

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Quiz (See related pages) 1 Which of the following activities is ordinarily performed prior to year end? A) Audit documentation review. B) Interim testing. C) Roll-forward work. D) Subsequent event review. 2 Procedures used to allow auditors to extend their conclusions to the end of the year under audit are referred to as: A) Analytical procedures. B) Interim testing. C) Roll-forward work. D) Tests of controls. 3 Which of the following transaction cycle(s) are most closely related to gains or losses on disposals of property, plant and equipment? A) Acquisition/expenditure cycle. B) Finance/investment cycle. C) Revenue/collection cycle. D) (a) and (c) above. 4 Which of the following procedures is normally not considered in the auditors' substantive procedures for revenue and expense accounts? A) Evaluate evidence gathered in the audit of balance sheet accounts and examination of transaction cycles. B) Individually confirm significant transactions with third parties.
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