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1.What is the most effective way to audit an industry that changes rapidly? a. D

ID: 2551507 • Letter: 1

Question

1.What is the most effective way to audit an industry that changes rapidly?

a. Develop expectations of what amounts should be, given industry data.

b.Expand the sample sizes during the test of details to ensure all obsolete inventory was tested.

2. An auditor most likely would analyze inventory turnover rates to obtain evidence about valuation and..

a. Existence

b. Rights

c. Presentation

3. Which is the correct order for the following objectives?

a. Consider inherent risks, obtain an understanding of internal control over inventories and COGS, assess the risk of material misstatement.

b. Obtain an understanding of internal control over inventories and COGS, consider inherent risks, assess the risk of material misstatement.

c.  Obtain an understanding of internal control over inventories and COGS, assess the risk of material misstatement, consider inherent risks.

Explanation / Answer

1. What is the most effective way to audit an industry that changes rapidly?

b. Expand the sample sizes during the test of details to ensure all obsolete inventory was tested.

2. An auditor most likely would analyze inventory turnover rates to obtain evidence about valuation and..

a. Existence

3. Which is the correct order for the following objectives?

b. Obtain an understanding of internal control over inventories and COGS, consider inherent risks, assess the risk of material misstatement.

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