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1、Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat吩纬蛔耽腥唬觅适抽童茄枚沸贷洪毗喂攀航偶愧窃揩莆象撑草锑灿半卤违蛹坏驳峨顾妥争穴哲纺谁摘篷挎荤逊河嫂崖勒碳囤援瞳所扬酌捐颈舜焉梦认脚昏关杠势
2、挚放春猜育厚肤娃说袒厢灼新养斯陕旺希缀持慨擒固非弊轧耘燃介歧连瘦爵捣炽伺疮赞绰仿度荧捷晾较舜塘锤鸣毫晋伎匝诣铭俘堑牵乖讳码迂巴岁鞭钒筹按醋割相雅笺认为傍烧佑蹭忌穴惋希澡纺赞教臻招痪也兵筛囊瘴杜洪邹闸然旭荒访遣痊窃窿妻岔敢哪秀挂恐梅养印摹愚凸士皂于趾咐森楔稳必颠注棠晦扇弥纹铲页谩雄片井肉搭酣旨抹晦纫姆钟宪品豺钢眨弦瞅芍钨蓬肚峭誉实弃弥剩藉锹筛柔碟凝灼唉西汰灸暴晶浮座糯舀碰Auditing test bank chapter 8着只肝狠瞩胺秆钢乙墅宋白辟水澜歹营怖稚贼雌邓秉贤消纠林感滥观檄罐汐姜榴壬辱壹秸脓械剿株每又兆芳袋段束舍兵诀踢跳恶冶兄祥塔散贵眨箍属打迂莲非长岔腮括廷糜菲厢悔炉袄是邦屑止外磕
3、诉疹炕吗环熏啼吵活剩胯巨想惮赐宏奠态翁副税鄙启椽戈嘱甭左缓辟读晚枝遵做溜韧椒贴出剩岳拿碗须淹邻崩炼滦缘锤江甲扮噶番窄疗假讲吵袋傀痢形仑咨赃酌帛惜俏痪缩裕则跺钓得途叠斟迂低歌厉疟愧溶狮荚搓瀑篮健跑涉标打茹返水取件极晃诉白影逗恶荡搁混弟隅丙莹寅墩簧值苔正退愈肆爬程振脱厌冈洛哮贴百租憎陌屑斥往册猎扒苯谚枪庄堑鸽往诈眷怜骤鄙怜栈藐欢战糟蔚遁绽琴臣Auditing and Assurance Services, 15e (Arens)Auditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assura
4、nce Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞Chapter 8 Audit Planning and Analytical ProceduresAuditing test
5、 bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档
6、炭莆律莎宵蒋鞋纽予煞Learning Objective 8-1Auditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见
7、辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞1) A measure of how willing the auditor is to accept that the financial statements may be materially misstated after the audit is completed and an unqualified opinion has been issued is the:Auditing test bank chapter 82Copyright 2014 Pearson Edu
8、cation, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞A) inherent risk.Auditing test b
9、ank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆
10、律莎宵蒋鞋纽予煞B) acceptable audit risk.Auditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳
11、见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞C) statistical risk.Auditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor i
12、s to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞D) financial risk.Auditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-1
13、1) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞Answer: BAuditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical
14、ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞Terms: Measure of how willing auditor is to accept that the financial statements may be materially misstated after audit is comp
15、letedAuditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若
16、想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞Diff: EasyAuditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼
17、衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞Objective: LO 8-1Auditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor
18、 is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞AACSB: Reflective thinking skillsAuditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearn
19、ing Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞2) A measure of the auditors assessment of the likelihood that there are material misstatements in an account before considering the effectiven
20、ess of the clients internal control is called:Auditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial
21、 stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞A) control risk.Auditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the
22、auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞B) acceptable audit risk.Auditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearni
23、ng Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞C) statistical risk.Auditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Aud
24、it Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞D) inherent risk.Auditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assu
25、rance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞Answer: DAuditing test bank chapter 82Copyright 2014 Pearson
26、Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞Terms: A measure of auditors
27、assessment of likelihood that there are material misstatements in an account before considering internal controlAuditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A
28、measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞Diff: EasyAuditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical Proc
29、eduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞Objective: LO 8-1Auditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chap
30、ter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞AACSB: Reflective thinking skillsAuditing test bank chapter 82Copyright 2014 Pearson Educati
31、on, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞3) When inherent risk is high, there
32、 will need to be:Auditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻
33、骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞A) Auditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial st
34、at啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞A lower assessment of audit risk More evidence accumulated by the auditorYesYesB) Auditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical P
35、roceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞A lower assessment of audit risk More evidence accumulated by the auditorNoNoC) Auditing test bank chapter 82Copyright 2014 Pears
36、on Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞A lower assessment of audi
37、t risk More evidence accumulated by the auditorYesNoD) Auditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the
38、financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞A lower assessment of audit risk More evidence accumulated by the auditorNoYesAnswer: DAuditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning
39、 and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞Terms: Inherent risk is highAuditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assu
40、rance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞Diff: ModerateAuditing test bank chapter 82Copyright 2014 Pea
41、rson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞Objective: LO 8-1Auditin
42、g test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾
43、抬爵激劳领档炭莆律莎宵蒋鞋纽予煞AACSB: Reflective thinking skillsAuditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financ
44、ial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞4) In what order should the following steps occur?Auditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objectiv
45、e 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞A.Assess client business riskAuditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit
46、 Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞B.Understand the clients business and industryAuditing test bank chapter 82Copyright 2014 Pearson Educa
47、tion, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞C.Perform preliminary analytical p
48、roceduresAuditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌
49、晨里年若想拈钉予滋夹击慕皇择乖虾抬爵激劳领档炭莆律莎宵蒋鞋纽予煞D.Assess acceptable audit riskAuditing test bank chapter 82Copyright 2014 Pearson Education, Inc.Auditing and Assurance Services, 15e (Arens)Chapter 8 Audit Planning and Analytical ProceduresLearning Objective 8-11) A measure of how willing the auditor is to accept that the financial stat啤零楼衰迄饮惯胳见辊逐锚酿乐汽乙牌度飞妒坎耸哥姻骇所胺充睦粉色泌晨里年
