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(TCO 6) The distinction between physical examination of assets and examination of documents is dependent on the item being examined.

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1. (TCO 6) The distinction between physical examination of assets and examination of documents is dependent on the item being examined. If the object being examined has no inherent value, the evidence is called

2. (TCO 6) When analytical procedures reveal no unusual fluctuations, the implication is that

3. (TCO 6) Which of the following statements regarding analytical procedures is not correct?

4. (TCO 6) Traditionally, confirmations are used to verify

5. (TCO 7) Analytical procedures used in planning an audit should focus on identifying

6. (TCO 7) 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

7. (TCO 7) What is the responsibility of a successor auditor with respect to communicating with the predecessor auditor in connection with a prospective new audit client?

8. (TCO 8) Auditors are responsible for determining whether financial statements are materially misstated, so upon discovering a material misstatement, they must bring it to the attention of

9. (TCO 8) Auditors are _____ to decide on the combined amount of misstatements in the financial statements that they would consider material early in the audit.

10. (TCO 8) Why do auditors establish a preliminary judgment about materiality?

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