Sensitivity analyses are used to examine the effects of changes in

A) contribution rates for each variable.
B) technological coefficients.
C) available resources.
D) All of the above
E) None of the above


D

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An auditor knows that an audit client operating in an industry in which common stock is valued based on the price-earnings ratio will soon make an initial public offering. All of the following are true except:

A. materiality should be reduced. B. audit risk should increase. C. detection risk should decrease. D. risk of material misstatement should increase.

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Estimated liability for product warranties to be paid in the future is a current liability

a. True b. False Indicate whether the statement is true or false

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Which of the following would not be considered a subsequent event to financial statements?

a. A major customer declares bankruptcy subsequent to the balance sheet date, but prior to issuing the statements. This event was not considered on the balance sheet date. b. A major purchase of a subsidiary to the balance sheet date, but prior to issuing the statements. c. Substantial debt incurred subsequent to the balance sheet date, but prior to issuing the statements. d. Substantial stock issued subsequent to the balance sheet date, but prior to issuing the statements. e. Hiring of employees for a new store, subsequent to the balance sheet date, but prior to issuing the statements.

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An expanded statement of purpose for a study includes three additional factors. What are they?

A) Scope, significance, and limitations B) Scope, conclusions, and recommendations C) Work plan, significance, and limitations D) Findings, conclusions, and recommendations

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