1) Where are the Financial Statement tie out and complete disclosure located in the Aura Data base a) Planning b) Completion c) Execution d) Review 2) Auditors are responsible for a) to express an opinion on the Financial statement b) the Financial Statements c) Perform overall conclusion to be satisfied d) auditing the MD&A 3) Smart Audit Platform should be used a) FS files received in a scanned file often cannot be extracted into excel for simple footing procedures. b) Client is not Google Restricted/Cloud Restricted​ and PDF is editable/digitally born​ c) always d) Client is Google Restricted/Cloud Restricted​ and PDF is editable/digitally born​ 4) The Financial Statements are responsible for a) Director and Management b) the auditors c) the stakeholders d) investors e) SEC 5) What are the FACE Financial Statements? ​ a) Balance Sheet ​ b) Balance Sheet ​ and Footnotes c) Balance Sheet ​, Income Statement, Cash flow and Statement of Equity d) Balance Sheet ​, Income Statement and Statement of Equity 6) Earnings Press Release is usually comprised in 3 parts a) Results Summary, Narrative and Financial Information b) Results Summary, notes and M&D c) Results Summary and Narrative d) Financial information, narrative and M&D 7) Documents filed with SEC that includes annual Financial Statements of a public company a) 10- Q b) Press Release c) 10- K d) 8 -K 8) Procedures to perform over financial statements are a) PY - Mathematical Accuracy b) PY - Mathematical Accuracy - Internal Consistency - Aura EGA Tie out c) Aura EGA Tie out d) PY - Mathematical Accuracy - Internal Consistency 9) Internal Consistency is only performed for a) CY with one exception in Cash Flow (PY balance cash) b) CY and PY c) CY d) PY

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