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Auditing and Attestation Simulation 1

2.  Which of the following procedures would most likely be used to test Pablo's controls surrounding cash disbursements?
a.  Confirmation of year-end and cash balances.
b.  Analytical procedures applied to both interim and year-end cash balances.
c.  Observation of cash disbursement procedures coupled with appropriate inquiries.
d.  Review of Pablo's current procedures manual in conjunction with a review of the previous year's audit documentation.

Choice c is correct.  An auditor would likely use inquiry and observation to evaluate controls surrounding cash disbursements.
Choices 1 and 2 are incorrect.  Confirmation and analytical procedures applied

Auditing simulated exam

Audit Reports, Topic 3: Reports on Audited Financial Statements

A scope limitation sufficient to preclude an unqualified opinion always will result when management:
a.  Prevents the auditor from reviewing the audit documentation of the predecessor auditor.
b.  Engages the auditor after the year-end physical inventory is completed.
c.  Requests that certain material accounts receivable not be confirmed.
d.  Refuses to acknowledge its responsibility for the fair presentation of the financial statements in conformity with GAAP.
Answer:  d