Auditing And Assurance Services
17th Edition
ISBN: 9780134897431
Author: ARENS, Alvin A.
Publisher: PEARSON
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Question
Chapter 15, Problem 19RQ
To determine
List the course of action when computed upper exception rate (CUER) exceeds the TER which is available to the auditor. Also, explain under what circumstances each of these should be followed.
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When the CUER exceeds the TER, what courses of action areavailable to the auditor? Under what circumstances should each of these be followed?
How does an audit program differ from an audit plan, and what is its function?
What responses should an auditor take based on different levels of acceptable detection risk (DR)? What type of tests should be performed?
Chapter 15 Solutions
Auditing And Assurance Services
Ch. 15 - Prob. 1RQCh. 15 - Prob. 2RQCh. 15 - Prob. 3RQCh. 15 - Prob. 4RQCh. 15 - Prob. 5RQCh. 15 - Prob. 6RQCh. 15 - Prob. 7RQCh. 15 - Prob. 8RQCh. 15 - Prob. 9RQCh. 15 - Prob. 10RQ
Ch. 15 - Prob. 11RQCh. 15 - Prob. 12RQCh. 15 - Prob. 13RQCh. 15 - Prob. 14RQCh. 15 - Distinguish between the TER and the CUER. How is...Ch. 15 - Prob. 16RQCh. 15 - Prob. 17RQCh. 15 - Prob. 18RQCh. 15 - Prob. 19RQCh. 15 - Prob. 20RQCh. 15 - Prob. 21RQCh. 15 - Prob. 22RQCh. 15 - Prob. 23.1MCQCh. 15 - Prob. 23.2MCQCh. 15 - Prob. 23.3MCQCh. 15 - Prob. 24.1MCQCh. 15 - Prob. 24.2MCQCh. 15 - Prob. 24.3MCQCh. 15 - Prob. 25.1MCQCh. 15 - Prob. 25.2MCQCh. 15 - Prob. 25.3MCQCh. 15 - Prob. 26.1MCQCh. 15 - Prob. 26.2MCQCh. 15 - Prob. 26.3MCQCh. 15 - Prob. 27DQPCh. 15 - Prob. 28DQPCh. 15 - Prob. 30DQPCh. 15 - Prob. 31DQPCh. 15 - Prob. 32DQPCh. 15 - Prob. 36DQPCh. 15 - Prob. 37DQPCh. 15 - Prob. 38C
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- What is a post-audit, and what is the purpose ofthis audit?arrow_forwardExplain what is meant by lapping and discuss how the auditorcan uncover it. Under what circumstances should the auditor make a special effort touncover lapping?arrow_forwardWhat is ‘modified wording’ in an audit report? What are the differenttypes of modified wording and when are they used?arrow_forward
- What is directional testing? How does directional testing relateto the appropriateness of audit evidence?arrow_forwardWhat are the main reasons for an audit, and what actions result in an audit being conducted?arrow_forwardWhat are the purposes of preliminary analytical procedures and how does it differ from the analytical procedures performed during the completion of the audit?arrow_forward
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