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

Financial CPFO Questions & Answers

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killexams.com Financial CPFO


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


https://killexams.com/pass4sure/exam-detail/CPFO


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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