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1. (TCO F) Which of the following procedures should an auditor generally performregarding subsequent events?2. (TCO A) An auditor reads the letter of transmittal accompanying a county’scomprehensive annual financial report and identifies a material inconsistency withthe financial statements. The auditor determines that the financial statements donot require revision. Which of the following actions should the auditor take?3. (TCO F) An auditor’s independence is considered impaired if the auditor has:4. (TCO B) When an independent CPA is associated with the financial statements of apublicly held entity but has not audited or reviewed such statements, theappropriate form of report to be issued must include a(an):5. (TCO F) Which is not a characteristic of the reliability of evidence?6. (TCO C) According to PCAOB standards, the nature and extent of required planningactivities for an issuer audit are influenced by all of the following factors,except for:7. (TCO F) Analytical procedures must be used during which phase(s) of the audit?Test of controls OR planning OR completion8. (TCO F) In a financial statement audit, inherent risk is evaluated to help anauditor assess which of the following?9. TCO F) The primary purpose of performing analytical procedures in the planningphase of an audit is to10. (TCO G) The most widely used profitability ratio is11. (TCO G) Which ratio is best used to assess a company’s ability to meet itslong-term debt obligations?


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