IIA IIA-CFSA - Certified Financial Services Auditor Exam
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Total 511 questions
Question #11 (Topic: Topic 1)
There are multiple sets of attribute and performance standards:
A. False
B. True
C. True- In specific conditions
D. False- In specific conditions
Answer: A
Question #12 (Topic: Topic 1)
All of the following phrases are used to express the auditor’s opinion EXCEPT:
A. Give a true and fair view
B. Present fairly, in all material respects
C. Timely and consistent opinion
D. Comprehensible and realistic view
Answer: C
Question #13 (Topic: Topic 1)
The auditor should plan an audit with an attitude of:
A. Professional competence
B. Professional skepticism
C. Subject awareness
D. Opinion sharing
Answer: B
Question #14 (Topic: Topic 1)
Which of the following is a limitation in an audit that affects auditors ability to detect
material misstatements?
material misstatements?
A. Scope of an audit
B. The use of testing
C. Over- generalization
D. Unidentifiable risks
Answer: B
Question #15 (Topic: Topic 1)
Reasonable assurance relates to the:
A. Audit planning process
B. Scope of the internal audit
C. End of the audit process
D. Whole audit process
Answer: D
