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Exam Code : CPFO
Exam Name : Certified Public Finance Officer (Governmental Accounting, Auditing, and Financial Reporting)
Vendor Name :
"Financial"

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killexams.com Financial CPFO

Certified Public Finance Officer (Governmental Accounting, Auditing, and Financial Reporting)

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Question: 198

Most States require that local government engage the services of an firm to audit their financial statements.

1. Government accountability office

2. Certified public accounting firm

3. Government finance officers association

4. None of these

Answer: B

Question: 199

The auditor(s) should:

1. Adequately plan the work and properly supervise assistants

2. Properly study internal accounting controls to determine their reliability These points are the part of

1. General Standards

2. Field work Standards

3. Reporting Standards

4. All of these

Answer: B

Question: 200

The auditors provide of the reliability of the financial statements.

1. Reasonable assurance

2. Sample

3. Material misstatement

4. None of these

Answer: A

Question: 201

Which of the following opinions is not expressed by auditors as to whether financial statements are expressed fairly in all material respects with respect to generally accepted accounting principles?

1. Unqualified opinion

2. Qualified opinion

3. Disclaimer

4. Reversal opinion

Answer: D

Question: 202

If a reportable condition might result in a material misstatement of financial statements,

then it must be noted as a:

1. Material weakness

2. Unqualified report

3. Revised situation

4. Adverse condition

Answer: A

Question: 203

Which of the following danger sign/s help to detect Auditors’ fraud?

1. Borrowing small amounts from fellow employees

2. Pronounced criticism of others, endearing to divert suspicion

3. Replying to Questions with unreasonable explanations

4. All of these

Answer: D

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