問 1
1 点Which of the following describes control risk?
ACCA · Advanced Audit and Assurance (AAA)
Planning, materiality and assessing the risk of material misstatement：練習問題
その場で採点される選択問題 5 問と、解説つきの記述問題 5 問。すべて「Planning, materiality and assessing the risk of material misstatement」からの出題です。
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問 2
1 点During the planning phase, an auditor performs analytical procedures and notes that the inventory turnover ratio has significantly decreased compared to the prior year. Which risk of material misstatement is most likely identified by this finding?
問 3
1 点The risk of material misstatement (RMM) is composed of which two risks?
問 4
1 点Which factor would most likely lead to an increase in inherent risk at the assertion level for a specific account?
問 5
1 点Which of the following is an example of an inherent risk factor?
問 6
2 点Briefly explain the primary objective of setting performance materiality at a level lower than overall materiality for the financial statements as a whole.
まず自分で答えを書いてから、解説と照らし合わせましょう。
問 7
4 点Using the audit risk model formula, where audit risk (\( AR \)) is a product of inherent risk (\( IR \)), control risk (\( CR \)), and detection risk (\( DR \)), explain how the auditor manages \( DR \) when \( IR \) and \( CR \) are assessed as high.
まず自分で答えを書いてから、解説と照らし合わせましょう。
問 8
2 点Define detection risk in the context of an external audit.
まず自分で答えを書いてから、解説と照らし合わせましょう。
問 9
3 点List three common benchmarks used by auditors to determine materiality and provide a brief example of a type of entity where each benchmark would be most appropriate (e.g., profit-oriented vs. non-profit entities).
まず自分で答えを書いてから、解説と照らし合わせましょう。
問 10
5 点Beta Co has recently implemented a new automated inventory system. During the planning phase, the auditor learns that the system had technical glitches during the year-end transition, potentially affecting the valuation and existence of inventory.
(a) Analyze the risks of material misstatement at the assertion level for inventory.
(b) Describe the specific audit procedures that should be planned to respond to this risk.
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