answer for q1-q5

thans

Q1 According (o ASA315.12 (ho auditor shall obtain an understanding of a client's internal control system: A. If they believe that it will prevent errors B To the extent that they intend to rely upon it C Relevant to the audit D Which is material Q2 When the auditor is assessing the Information System element of internal control, which of the following does not need to be examined? A The entity' s risk assessment procedure. B The procedures by which transactions are initiated, recorded, processed and reported in the financial report C The financial reporting processes used to prepare the financial report D When the information system capture events / conditions other than classes of transactions Q3 On which controls do auditors need to perform tests of controls? A The auditor needs to test all controls B The auditor needs to test all controls on which they want to rely C The auditor needs to test controls that do not appear to be working to determine if they might be causing material errors D The auditor needs to test all controls that might impact the frequency of material error Q4 Which account and assertion will be most affected by requiring that all purchase invoices are numbered sequentially, and the sequence is checked periodically? A Completeness of Purchases B Accuracy of Cash Payments C Existence of Inventory D Accuracy of Purchases Q5 Which account and assertion will be most affected if the company introduces an internal control that requires the amounts of all cash payments to bd checked against the supplier statements before they are paid by the payments cleric? a. Accuracy of cash payments b. Accuracy of accounts payable c Completeness of accounts payable d Completeness of cash payments