IIA-CFSA

IIA-CFSA practice questions, page 3 of 21, with answer review and explanations.

Question 11

There are multiple sets of attribute and performance standards:

  1. False
  2. True
  3. True- In specific conditions
  4. False- In specific conditions

Question 12

All of the following phrases are used to express the auditor’s opinion EXCEPT:

  1. Give a true and fair view
  2. Present fairly, in all material respects
  3. Timely and consistent opinion
  4. Comprehensible and realistic view

Question 13

The auditor should plan an audit with an attitude of:

  1. Professional competence
  2. Professional skepticism
  3. Subject awareness
  4. Opinion sharing

Question 14

Which of the following is a limitation in an audit that affects auditors’ ability to detect material misstatements?

  1. Scope of an audit
  2. The use of testing
  3. Over- generalization
  4. Unidentifiable risks

Question 15

Reasonable assurance relates to the:

  1. Audit planning process
  2. Scope of the internal audit
  3. End of the audit process
  4. Whole audit process