27.  When an auditor qualifies the opinion because of inadequate disclosure, the auditor should describe the nature of the omission in one or more separate explanatory paragraph(s) and modify the:

24.  When auditing accounts receivable, the positive form of confirmation request most likely would be used when:

26.  Kregl, CPA, has completed the field work for the current annual audit of Hewett Merchandising Corp.  Kregl obtained sufficient and appropriate audit evidence for all of Hewett’s account balances, transactions and disclosures except for Hewett’s beginning-of-year inventory balance.  Due to inadequate records Kregl could not verify Hewett’s beginning-of-year inventory balance.  Kregl’s opinion on Hewett’s current year financial statements most likely will be:

31.  When planning a sample for a substantive test of details, an auditor should consider tolerable misstatement for the sample.  This consideration should:

45.  Amanda, a staff auditor with Sharp & Shetty, CPAs, observed the mailing of monthly statements to a client’s customers and reviewed evidence of follow-up on errors reported by the client’s customers.  This test of controls most likely was performed to support management’s assertion of:

26.  Kregl, CPA, has completed the field work for the current annual audit of Hewett Merchandising Corp.  Kregl obtained sufficient and appropriate audit evidence for all of Hewett’s account balances, transactions and disclosures except for Hewett’s beginning-of-year inventory balance.  Due to inadequate records Kregl could not verify Hewett’s beginning-of-year inventory balance.  Kregl’s opinion on Hewett’s current year financial statements most likely will be:

45.  Amanda, a staff auditor with Sharp & Shetty, CPAs, observed the mailing of monthly statements to a client’s customers and reviewed evidence of follow-up on errors reported by the client’s customers.  This test of controls most likely was performed to support management’s assertion of:

19.  The audit engagement partner on the audit of Gonzaga Enterprises issued an audit report that was dual dated for a subsequent event occurring after the completion of fieldwork but before the issuance of the auditor’s report.  The partner’s responsibility for events occurring after the completion of fieldwork was:

19.  The audit engagement partner on the audit of Gonzaga Enterprises issued an audit report that was dual dated for a subsequent event occurring after the completion of fieldwork but before the issuance of the auditor’s report.  The partner’s responsibility for events occurring after the completion of fieldwork was:

4.  During Smith & Co.’s audit of Carol Industries, Inc., a non-public company, Smith’s staff examined a sample of Carol’s receiving reports.  This procedure most likely was undertaken to obtain support for entries in the: