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NEW QUESTION: 1
Which of the following accurately depicts the auditor's responsibility with respect to Statements on Auditing
Standards?
A. The auditor is generally required to follow the guidance provided by the Standards, unless following
such guidance would result in an audit that is not cost-effective.
B. The auditor is generally required to follow the guidance provided by Standards with which he or she is
familiar, but will not be held responsible for departing from provisions of which he or she was unaware.
C. The auditor is required to follow the guidance provided by the Standards, without exception.
D. The auditor is generally required to follow the guidance provided by the Standards, and should be able
to justify any departures.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The auditor is generally required to follow the guidance provided by the Standards,
and should be able to justify any departures.
Choice "A" is incorrect. On rare occasions, the auditor may depart from the guidance provided by the
SASs, but he or she must justify such departures.
Choice "B" is incorrect. Lack of familiarity with a SAS is not a valid reason for departing from its guidance.
The auditor is expected to have sufficient knowledge of the SASs to identify those that are applicable to a
given audit engagement.
Choice "C" is incorrect. The cost associated with following the guidance provided by a SAS is not an
acceptable reason for departing from its guidance.
NEW QUESTION: 2
Select the process performed in the Analyze section of the DMAIC process.
A. Identify possible problems
B. Identify control subjects
C. Ascertain critical to quality characteristics
D. Test hypotheses
Answer: D
NEW QUESTION: 3
What should be part of an institution's monitoring and STR filing process? Choose 3 answers
A. Review on a regular basis of all high-risk accounts and transactions
B. Review of STR filing trends and typologies
C. Requirement that the Board of Directors approve the filing of an STR
D. Periodic training on the identification of red flags
Answer: A,B,D