TEST BANKS & SOLUTION MANUALS
LIST OF PRODUCTS
GUIDE
CONTACT US
Test Bank
Login / Register
0 items / $0.00
Menu
Test Bank testbank logo2
0 items / $0.00
  • Home
  • Health Professions
    • Nursing
    • Pharmacology/Surgical
    • Surgical Technology
    • Health and Disease
    • Blood Banking
    • Medical
    • Medicine
    • Emergency Care
    • Nutritional Care
    • Dental Materials
    • Cancer
    • Drug
  • Business & Management
    • Accounting
    • Marketing
    • Management
    • Statistics
    • Auditing
    • Business
    • Business Statistics
    • Banking
    • Financial
    • Financial Accounting
    • Personal Finance
    • Investment
    • Taxation of Business
  • Exams
    • Physical/Examination
  • Science & Technology
    • Biology
    • Chemistry
    • Biochemistry
    • Basic Chemistry
    • Environmental Science
    • Geography
    • Math
    • Psychology
    • Anatomy & Physiology
    • Astronomy
    • Information Technology
    • Microbiology/Biology
    • Neuropsychology
    • Pediatric Primary
    • Research Method
  • Engineering
    • Information Technology
    • Computing Technology
    • Data Analysis
    • Database
    • Web Design
    • Web Development
  • Humanities
    • Communication
    • Economics
    • Education
    • History
    • Sociology
    • Human Development
    • Human Physiology
    • Human Sexuality
    • Politics
    • Criminology
    • Criminal Justic
    • Art
    • Leadership
    • Learning
    • Legal Environment
    • Lifespan
    • Relationship
  • Blog
-43%
Auditing And Assurance Services An Integrated Approach 13th Edition By Arens – Test Bank
Click to enlarge
Home » Shop » Auditing And Assurance Services An Integrated Approach 13th Edition By Arens – Test Bank
Statistical Techniques In Business And Economics 17th Edition By Douglas Lind – Test Bank
Statistical Techniques In Business And Economics 17th Edition By Douglas Lind – Test Bank $29.35 Original price was: $29.35.$20.00Current price is: $20.00.
Back to products
Statistics For Business Economics International Edition 12th Edition By David R. Anderson – Test Bank
Statistics For Business & Economics, International Edition, 12th Edition By David R. Anderson – Test Bank $29.35 Original price was: $29.35.$20.00Current price is: $20.00.

Auditing And Assurance Services An Integrated Approach 13th Edition By Arens – Test Bank

$35.00 Original price was: $35.00.$20.00Current price is: $20.00.

This is not a Textbook. Please check the free sample before buying.

Edition: 13th Edition

Format: Downloadable ZIP Fille

Resource Type: Test bank

Duration: Unlimited downloads

Delivery: Instant Download

Add to wishlist
SKU: 8765432 Category: Auditing
Share:
  • Description
  • Reviews (0)
  • Instant Delivery By Mail
Description

Auditing And Assurance Services An Integrated Approach 13th Edition By Arens – Test Bank

Chapter 11

Multiple-Choice Questions

1. Which of the following best defines fraud in a financial statement auditing context?
easy a. Fraud is an unintentional misstatement of the financial statements.
b b. Fraud is an intentional misstatement of the financial statements.
c. Fraud is either an intentional or unintentional misstatement of the financial statements, depending on materiality.
d. Fraud is either an intentional or unintentional misstatement of the financial statements, depending on consistency.

2.
easy One of the earliest frauds occurred at McKesson-Robbins. This company committed fraud by doing which of the following?
b a. Reporting fictitious contributed capital.
b. Reporting fictitious sales and nonexistent inventory.
c. Reporting fictitious fixed assets and underreporting expenses.
d. Reporting expenses as capitalized items.

3. Which of the following is a category of fraud?
easy
a Fraudulent financial reporting Misappropriation of assets
a. Yes Yes
b. No No
c. Yes No
d. No Yes

4. With respect to fraudulent financial reporting, most frauds involve:
easy
d Inventory or liquid asset theft Intentional misstatements of amounts
a. Yes Yes
b. No No
c. Yes No
d. No Yes

5. ________ is fraud that involves theft of an entity’s assets.
easy a. Fraudulent financial reporting
c b. A “cookie jar” reserve
c. Misappropriation of assets
d. Income smoothing

6. ________ involves deliberate actions taken by management to meet earnings objectives.
easy a. Expenditure management
b b. Earnings management
c. Top-line management
d. Management-by-objective

7.
easy ________ is a form of earnings management in which revenues and expenses are shifted between periods to reduce fluctuations in earnings.
c a. Fraudulent financial reporting
b. Expense smoothing
c. Income smoothing
d. Each of the above is correct

8. Which of the following is one of the conditions for fraud described in SAS No. 99?
easy
a Attitudes/rationalization Risk Factors Opportunities
a. Yes No Yes
b. No Yes Yes
c. Yes No No
d. No Yes No

9. Fraudulent financial reporting may be accomplished through the manipulation of:
easy a. assets.
d b. revenues.
c. liabilities.
d. all of the above

10. Who is most likely to perpetrate fraudulent financial reporting?
easy a. Members of the board of directors
c b. Production employees
c. Management of the company
d. The internal auditors

11. Misappropriation of assets is normally perpetrated by:
easy a. members of the board of directors.
b b. employees at lower levels of the organization.
c. management of the company.
d. the internal auditors.

12.
medium Which of the following is not a factor that relates to opportunities to commit fraudulent financial reporting?
c a. Lack of controls related to the calculation and approval of accounting estimates.
b. Ineffective oversight of financial reporting by the board of directors.
c. Management’s practice of making overly aggressive forecasts.
d. High turnover of accounting, internal audit, and information technology staff.

Reviews (0)

Reviews

There are no reviews yet.

Be the first to review “Auditing And Assurance Services An Integrated Approach 13th Edition By Arens – Test Bank” Cancel reply

Your email address will not be published. Required fields are marked *

Instant Delivery By Mail

Related products

-43%
Principles Of Auditing Other Assurance Services 21st Edition By Ray Whittington – Test Bank
Quick view
Add to wishlist
Add to cart

Principles Of Auditing & Other Assurance Services 21st Edition By Ray Whittington – Test Bank

$35.00 Original price was: $35.00.$20.00Current price is: $20.00.
-43%
Information Technology Auditing 4e James A Hall – Test Bank
Quick view
Add to wishlist
Add to cart

Information Technology Auditing 4e James A Hall – Test Bank

$35.00 Original price was: $35.00.$20.00Current price is: $20.00.
-43%
Auditing An International Approach 8th Edition By Wally Smieliauskas – Test Bank
Quick view
Add to wishlist
Add to cart

Auditing An International Approach 8th Edition By Wally Smieliauskas – Test Bank

$35.00 Original price was: $35.00.$20.00Current price is: $20.00.
-43%
Auditing Art And Science Of Assurance Engagements 13th Edition By Arens – Test Bank
Quick view
Add to wishlist
Add to cart

Auditing Art And Science Of Assurance Engagements 13th Edition By Arens – Test Bank

$35.00 Original price was: $35.00.$20.00Current price is: $20.00.
-43%
Auditing An International Approach 7th Edition By Bewley – Test Bank
Quick view
Add to wishlist
Add to cart

Auditing An International Approach 7th Edition By Bewley – Test Bank

$35.00 Original price was: $35.00.$20.00Current price is: $20.00.
-43%
Auditing And Assurance Services An Integrated Approach 16th Edition Solution
Quick view
Add to wishlist
Add to cart

Auditing And Assurance Services An Integrated Approach 16th Edition By Arens – Test Bank

$35.00 Original price was: $35.00.$20.00Current price is: $20.00.
-43%
Auditing A Business Risk Approach With Cases 8th Edition By Rittenberg – Test Bank
Quick view
Add to wishlist
Add to cart

Auditing A Business Risk Approach With Cases 8th Edition By Rittenberg – Test Bank

$35.00 Original price was: $35.00.$20.00Current price is: $20.00.
-43%
Auditing A Business Risk Approach International Edition 8th Edition By Audrey – Test Bank
Quick view
Add to wishlist
Add to cart

Auditing A Business Risk Approach International Edition 8th Edition By Audrey – Test Bank

$35.00 Original price was: $35.00.$20.00Current price is: $20.00.
Test Bank
  • 3277 S WHITE RD SAN JOSE, CA 95148
  • Phone: (064) 332-1233
  • admin@testbank.ltd
MAIN
  • Home
  • Blog
  • Guide
  • FAQs
  • Contact us
  • Account
Categories
  • Test Banks & Solutions
  • List of Products
  • Nursing Test Bank
  • Accounting Test Bank
  • Exams Test Bank
  • Surgical Test Bank
NEED HELP?
  • Privacy Policy
  • Refund & Returns
  • Terms And Conditions
  • Shipping Policy
  • Billing Term Conditions
  • Submit your Request
NEW REQUEST

We have the biggest collection of authentic Test Banks with many more being uploaded every day so if you can’t find your desired Test Bank or Solution Manual then please Submit Request and we will send it to your inbox.

Test Bank 2023 All Right Reserved
payments
  • Home
  • Health Professions
    • Nursing
    • Pharmacology/Surgical
    • Surgical Technology
    • Health and Disease
    • Blood Banking
    • Medical
    • Medicine
    • Emergency Care
    • Nutritional Care
    • Dental Materials
    • Cancer
    • Drug
  • Business & Management
    • Accounting
    • Marketing
    • Management
    • Statistics
    • Auditing
    • Business
    • Business Statistics
    • Banking
    • Financial
    • Financial Accounting
    • Personal Finance
    • Investment
    • Taxation of Business
  • Exams
    • Physical/Examination
  • Science & Technology
    • Biology
    • Chemistry
    • Biochemistry
    • Basic Chemistry
    • Environmental Science
    • Geography
    • Math
    • Psychology
    • Anatomy & Physiology
    • Astronomy
    • Information Technology
    • Microbiology/Biology
    • Neuropsychology
    • Pediatric Primary
    • Research Method
  • Engineering
    • Information Technology
    • Computing Technology
    • Data Analysis
    • Database
    • Web Design
    • Web Development
  • Humanities
    • Communication
    • Economics
    • Education
    • History
    • Sociology
    • Human Development
    • Human Physiology
    • Human Sexuality
    • Politics
    • Criminology
    • Criminal Justic
    • Art
    • Leadership
    • Learning
    • Legal Environment
    • Lifespan
    • Relationship
  • Blog
  • Wishlist
  • Login / Register
Shopping cart
close

Sign in

close

Lost your password?

No account yet?

Create an Account
Start typing to see products you are looking for.
Shop
Wishlist
0 items Cart
My account