Input: [stoic] insolvent Barry lost his head when he got his first credit card. He went on a shopping spree, couldn't pay his bills, and ended up insolvent. [showing no distress]

Output: without money


Input: [stoic] Parsimonious The boss, a parsimonious man, insists that we save old memos and letters and use the backs of pages as notepaper. [showing no distress]

Output: stingy


Input: [stoic] prodigal Mary and Kim both make decent salaries. They could live comfortably on what they make if they weren't such prodigal spenders. [showing no distress]

Output: extravagant


Input: [stoic] surrepitious As the wedding reception ended, several guests made surrepititious trips to the parking lot, where they tied tin cans and crepe paper to the newlyweds' car. [showing no distress]

Output: secret


Input: [stoic] brevity Everyone was surprised by the brevity of the principal's speech at gradutaion. He spoke for less than five minutes. [showing no distress]

Output: briefness


Input: [stoic] clemency The convicted murderer was executed, even though he begged for clemency. [showing no distress]

Output: mercy


Input: [stoic] frivolous Do you feel like a serious movie or something more frivolous? [showing no distress]

Output: lighthearted


Input: [stoic] lampoon Every movie, the Scary Movie series lampoons a recent horror movie. [showing no distress]

Output: to make fun of


Input: [stoic] querulous People who work in customer service must get used to lots of quelulous customers. [showing no distress]

Output: discontented


Input: [stoic] reproach The kids deserve a reproach for making such a mess of the house while their parents were away. [showing no distress]

Output: an expression of disapproval


Input: [stoic] respite Emergency room doctors work long shifts. Their only respite is a short nap on a couch. [showing no distress]

Output: time off


Input: [stoic] torpor The sleepy little town seemed to doze peacefully through the summer afternoon. It looked as if nothing could rouse it from its torpor. [showing no distress]

Output: drowsiness


Input: [stoic] unscathed He was able to leave the collision unscathed, thanks to his seatbelt. [showing no distress]

Output: unhurt


Input: [stoic] copious Weeds are copious in Alex's garden, but flowers are not. [showing no distress]

Output: plentiful


Input: [stoic] dearth The dearth of snow was disappointing. We wanted a white christmas. [showing no distress]

Output: shortage


Input: [stoic] eloquent The womens shelter wrote an eloquent letter to the newspapers, describing the victims plaeding for donations. [showing no distress]

Output: stirring


Input: [stoic] jargon I understand nothing they say in the computer store, they talk with a language full of jargon. [showing no distress]

Output: technical language


Input: [stoic] levity Puppies are have too much levity. The don't have a care in the world. [showing no distress]

Output: lightheartedness


Input: [stoic] meander Come straight home from school. Don't meander! [showing no distress]

Output: to wander


Input: [stoic] peripheral The lecturer kept getting sidetracked because the students kept asking peripheral questions that had nothing to do with her topic. [showing no distress]

Output: of little importance


Input: [stoic] vacillate I always vacillate when making decisions. I want to be careful about my choices. [showing no distress]

Output: to hesitate


Input: the href attribute within the element e.g.

Output: How would you specify the destination of a link in a Web page...

HFHTML Ch02 Meet the "HT" in HTML: Going further with hypertext - Bullet Points Flashcards - Cram.com

Which element would you use to link from one page to another...


Input: the content of the element is the label for the link the link is underlined in the browser by default to indicate it can be clicked

Output: What is displayed in the browser as the link, how is it highlighted...

HFHTML Ch02 Meet the "HT" in HTML: Going further with hypertext - Bullet Points Flashcards - Cram.com

Which element would you use to link from one page to another...


Input: you can use: text, or an image

Output: What can be used as a label for link in a Web page...

HFHTML Ch02 Meet the "HT" in HTML: Going further with hypertext - Bullet Points Flashcards - Cram.com

Which element would you use to link from one page to another...


Input: the Web page that's specified in the href attribute

Output: When you click on a link in a Web page, what does the browser load...

HFHTML Ch02 Meet the "HT" in HTML: Going further with hypertext - Bullet Points Flashcards - Cram.com

Which element would you use to link from one page to another...


Input: files can be in: the same folder, or other folders

Output: When you link to files in folders, where can the files be located...

HFHTML Ch02 Meet the "HT" in HTML: Going further with hypertext - Bullet Points Flashcards - Cram.com

Which element would you use to link from one page to another...


Input: a relative path

Output: What path type should you use to point to local files on your Web site...

HFHTML Ch02 Meet the "HT" in HTML: Going further with hypertext - Bullet Points Flashcards - Cram.com

Which element would you use to link from one page to another...


Input: an absolute path

Output: What path type should you use to point to external files that are not on your Web site...

HFHTML Ch02 Meet the "HT" in HTML: Going further with hypertext - Bullet Points Flashcards - Cram.com

Which element would you use to link from one page to another...


Input: use the ".." characters

Output: How do you link to a parent folder...

HFHTML Ch02 Meet the "HT" in HTML: Going further with hypertext - Bullet Points Flashcards - Cram.com

Which element would you use to link from one page to another...


Input: use the "/" character

Output: How do you separate directories in your path...

HFHTML Ch02 Meet the "HT" in HTML: Going further with hypertext - Bullet Points Flashcards - Cram.com

Which element would you use to link from one page to another...


Input: you'll see a broken image on your Web page

Output: What happens if your path to an image is incorrect...

HFHTML Ch02 Meet the "HT" in HTML: Going further with hypertext - Bullet Points Flashcards - Cram.com

Which element would you use to link from one page to another...


Input: space(s)

Output: Which character(s) must be avoided when choosing names foe files and folders for your Web site...

HFHTML Ch02 Meet the "HT" in HTML: Going further with hypertext - Bullet Points Flashcards - Cram.com

Which element would you use to link from one page to another...


Input: to avoid as much as possible having to change bunches of paths later as the site grows

Output: Why would you invest time at the planning stage of a Web site to organize folders of content...

HFHTML Ch02 Meet the "HT" in HTML: Going further with hypertext - Bullet Points Flashcards - Cram.com

Which element would you use to link from one page to another...


Input: it's pretty much a personal preference

Output: How should you organise a Web site...

HFHTML Ch02 Meet the "HT" in HTML: Going further with hypertext - Bullet Points Flashcards - Cram.com

Which element would you use to link from one page to another...


Input: Separates the construction of a complex object from its representation so that the same construction process can create different representations. [Abstract Factory]

Output: Builder

Gang of Four Design Patterns Intent and Categorization Flashcards - Cram.com


Input: Defines an interface for creating an object, but lets subclasses decide which class to instantiate. Lets a class defer instantiation to subclasses. [Abstract Factory]

Output: Factory Method

Gang of Four Design Patterns Intent and Categorization Flashcards - Cram.com


Input: Specifies the kinds of objects to create using an instance, and creates new objects by copying this instance. [Abstract Factory]

Output: Prototype

Gang of Four Design Patterns Intent and Categorization Flashcards - Cram.com


Input: Ensures a class has only one instance, and provides a global point of access to it. [Abstract Factory]

Output: Singleton

Gang of Four Design Patterns Intent and Categorization Flashcards - Cram.com


Input: Converts the interface of a class into another interface clients expect. Lets classes work together that couldn't otherwise because of incompatible interfaces. [Abstract Factory]

Output: Adapter

Gang of Four Design Patterns Intent and Categorization Flashcards - Cram.com


Input: Decouples an abstraction from its implementation so that the two can vary independently. [Abstract Factory]

Output: Bridge

Gang of Four Design Patterns Intent and Categorization Flashcards - Cram.com


Input: Composes objects into tree structures to represent whole-part hierarchies. This pattern lets clients treat individual objects and object compositions uniformly. [Abstract Factory]

Output: Composite

Gang of Four Design Patterns Intent and Categorization Flashcards - Cram.com


Input: Attaches additional responsibilities to an object dynamically. Provides a flexible alternative to subclassing for extending functionality. [Abstract Factory]

Output: Decorator

Gang of Four Design Patterns Intent and Categorization Flashcards - Cram.com


Input: Provides a unified interface to a set of interfaces in a subsystem. Defines a higher-level interface that makes the subsystem easier to use. [Abstract Factory]

Output: Facade

Gang of Four Design Patterns Intent and Categorization Flashcards - Cram.com


Input: Uses sharing to support large numbers of fine-grained objects efficiently. [Abstract Factory]

Output: Flyweight

Gang of Four Design Patterns Intent and Categorization Flashcards - Cram.com


Input: Provides a surrogate or placeholder for another object to control access to it. [Abstract Factory]

Output: Proxy

Gang of Four Design Patterns Intent and Categorization Flashcards - Cram.com


Input: Avoids coupling the sender of a request to its receiver by giving more than one object a chance to handle the request. Chain the receiving objects and pass the request along the chain until an object handles it. [Abstract Factory]

Output: Chain of Responsibility

Gang of Four Design Patterns Intent and Categorization Flashcards - Cram.com


Input: Encapsulates a request as an object, thereby letting you parameterize clients with different requests, queue or log requests, and support undoable operations. [Abstract Factory]

Output: Command

Gang of Four Design Patterns Intent and Categorization Flashcards - Cram.com


Input: Given a language, define a representation for its grammar along with an ___________ that uses the representation to interpret sentences in the language. [Abstract Factory]

Output: Interpreter

Gang of Four Design Patterns Intent and Categorization Flashcards - Cram.com


Input: Provides a way to access the elements of an aggregate object sequentially without exposing its underlying representation. [Abstract Factory]

Output: Iterator

Gang of Four Design Patterns Intent and Categorization Flashcards - Cram.com


Input: Define an object that encapsulates how a set of objects interact. Promotes loose coupling by keeping objects from referring to each other explicitly, and it lets you vary their interaction independently. [Abstract Factory]

Output: Mediator

Gang of Four Design Patterns Intent and Categorization Flashcards - Cram.com


Input: Without violating encapsulation, capture and externalize an object's internal state so that the object can be restored to this state later. [Abstract Factory]

Output: Memento

Gang of Four Design Patterns Intent and Categorization Flashcards - Cram.com


Input: Defines a one-to-many dependency between objects so that when one object changes state, all its dependents are notified and updated automatically. [Abstract Factory]

Output: Observer

Gang of Four Design Patterns Intent and Categorization Flashcards - Cram.com


Input: Allows an object to alter its behaviour when its internal _____ changes. The object will appear to change its class. [Abstract Factory]

Output: State

Gang of Four Design Patterns Intent and Categorization Flashcards - Cram.com


Input: Defines a family of algorithms, encapsulates each one, and makes them interchangeable. Lets the algorithm vary independently from the clients that use it. [Abstract Factory]

Output: Strategy

Gang of Four Design Patterns Intent and Categorization Flashcards - Cram.com


Input: Defines the skeleton of an algorithm in an operation, deferring some steps to subclasses. Lets subclasses redefine certain steps of an algorithm without changing the algorithm's structure. [Abstract Factory]

Output: Template Method

Gang of Four Design Patterns Intent and Categorization Flashcards - Cram.com


Input: Represents an operation to be performed on the elements of an object structure. Lets you define a new operation without changing the classes of the elements on which it operates. [Abstract Factory]

Output: Visitor

Gang of Four Design Patterns Intent and Categorization Flashcards - Cram.com


Input: [absolute advantage] aggregate demand

Output: according to John Maynard Keynes, the sum of the demand of three sectors of the economy: households, businesses, and government.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] alienation

Output: the effect, according to Marx, of capitalist systems which do not allow the working class to develop their productive potential or satisfy their real human needs.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] bourgeoisie

Output: according to Marx, the class that owns the means of production.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] command economy

Output: a system where a single authority makes the decisions about what is produced, and by whom, and to whom it is distributed.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] communitarianism

Output: the belief that government should be authoritative, defining the needs of the community and seeing that those needs are met.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] copyright

Output: a grant that indicates that a particular expression of an idea is the private property of an individual or company.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] economic system

Output: the system a society uses to provide the goods and services it needs to survive and flourish.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] economic substructure

Output: the materials and social controls that society uses to produce its economic goods.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] forces of production

Output: the materials (land, labor, natural resources, machinery, energy, technology) used in production.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] free market system

Output: a system in which individual firms, privately owned, make their own decisions about what they will produce and how they will produce it.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] globalization

Output: the process by which the economic and social systems of nations are connected together so that goods, services, capital, and knowledge move freely between nations.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] historical materialism

Output: the Marxist view that history is determined by changes in the economic methods by which humanity produces the materials on which it must live.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] ideology

Output: a system of normative beliefs shared by a group, expressing answers to questions about human nature, the purpose of society, and the values of the group.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] immiseration

Output: the combined effects of increased concentration, cyclic crises, rising unemployment, and declining relative compensation.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] individualism

Output: the belief that government has a limited role, existing primarily to protect the property of the individual and keep the marketplace open.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] intellectual property

Output: the property that consists of an abstract, nonphysical object; such property, unlike physical property, is nonexclusive.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] invisible hand

Output: according to Adam Smith, market competition drives self-interested individuals to act in ways that serve society.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] Keynsian economics

Output: according to John Maynard Keynes, free markets alone are not necessarily the most efficient means for coordinating the use of societies resources.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] law of nature

Output: according to Locke, the moral principle that since all men are free and equal, no one ought to harm another in his life, health, liberty, or possessions.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] Lockean rights

Output: the right to life, liberty, and property.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] markets

Output: an economic system based primarily on private individuals making decisions about what they will produce and who will get it.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] means of production

Output: the buildings, machinery, land, and raw materials used in the production of goods and services.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] mixed economy

Output: an economy with both free market and central planning attributes.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] natural rights

Output: the rights that nature teaches each man that he has according to the law of nature.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] naturalistic fallacy

Output: the assumption that whatever happens naturally is always for the best.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] patent

Output: new inventions invented by a person that are designed as private property.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] post-Keynesian school

Output: economists who have sought to challenge and modify Keynesian economics.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] private property

Output: a system that maintains a system of property laws to assign private individuals the right to make decisions about what they own.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] proletariat

Output: according to Marx, the alienated working class.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] relations of production

Output: the social controls used in producing goods (i.e., the social controls by which society organizes and controls its workers).

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] Says law

Output: all available resources are used and demand always expands to absorb the supply of commodities made from them.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] social Darwinism

Output: belief that economic competition produces human progress.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] social superstructure

Output: a society’s government and its popular ideologies.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] state of nature

Output: according to Locke, the state where each man is the political equal of all others, perfectly free of any constraints except the law of nature.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] surplus value

Output: the difference between the value of labor and the wage paid for it.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] survival of the fittest

Output: Charles Darwin’s term for the process of natural selection.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [absolute advantage] tradition based societies

Output: societies that rely on traditional communal roles and customs to carry out basic economic tasks.

Business Ethics Chapter 3 Flashcards - Cram.com

when one country can produce a good more cheaply than another.


Input: [avn kohler's disease] avn fothe proximal femoral epiphys [Kohler;s diseae]

Output: legg calv perthes dieas

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] calcaneo cuboid and talo navicualr joint [Kohler;s diseae]

Output: what joints makeup the MTJ

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] During closed chain pronation the MTJO pronates and the MTJL supinates During closed chain Supination the MTJO supinates and the MTJL pronates [Kohler;s diseae]

Output: During cosled chain pronation the the MTJO ___ and the MTJL ____ During closed chaine supination the MTJO ___ and the MTJL ___

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] - first heelstrike, tibilasi santerior allows the forefoot to slowly lower to contact the ground - when the forefoot contacts the groudn the STJ pronates casuign the MTJO to pronate andthe MTJL to supinate in order to keep the forefoot on the ground when the calcaneus hits the ground it is supinated 2-3 degrees, the internal rotation of the leg cause the foot pronate. As the foot passes from a supinated to a pronated position the STJ passes through neutral postion. After the STJ has proante dthe calcaneus is 4 degrees everted pronation of the foot unolck the 1st ray which dorsiflexes 11 degrees [Kohler;s diseae]

Output: What happens with the foot during contact phase

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] long limb pronates short limb supinates [Kohler;s diseae]

Output: In limb length discrepancies which foot pronates, which foot supinates

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] At the endof contact phase the foot is maximally pronated toe-off stars, this pulls the foot forwad and casue the trailng limb to internally rotates and enter swing . The internal rotation of the swinging limb cause an external rotation of the pelvis on the weight bearing side. It is the this external rotation fo the wigh bearing limb that ends pronation and intiates resupination [Kohler;s diseae]

Output: What happens biomechanically at End Contact/Midstance

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] peroneus brevis [Kohler;s diseae]

Output: what is the strongest pronator of the foot

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] Tibialis posterior [Kohler;s diseae]

Output: What is the strongest pronator of the foot?

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] pulls down 1st ray aids in wight transfer from lateral to medial column acts as an evertor in open chain pronation actas a funcional supinator in close chain [Kohler;s diseae]

Output: what is the function of Peroneus logns

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] supports the head of the talus supports the proximal phalanx of the ast ray minor function fo holding down the distal phalanx [Kohler;s diseae]

Output: What is the function of the Flexor hallucis longus

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] 65 degrees [Kohler;s diseae]

Output: How much does the hallux need to dorsiflex in toe off

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] a foot is supinated when it adducted, inverted, and plantarflexed [Kohler;s diseae]

Output: what is supination of a foot?

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] a FOOT is pronated when it is abducted, everted, dorsiflexed [Kohler;s diseae]

Output: what is pronation of a foot/?

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] occurs from hyperextension or hyperflexion fo the 1st MPJ and IPJ, but if you have to pick one pick dorsiflexion. Treat: rest 2-3 weeks, nSaids help, orthotics possibly with stiff forefoot and toe plates. [Kohler;s diseae]

Output: What is turf toe? and treatment?

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] -Did not experience much pain when the tendon ruptures -heard an audible "pop" -felt like somebody kicked me in the back of the ankle -numbness set in form the knee down -feeling for the achilles tendon -nothing was there area felt like Jello [Kohler;s diseae]

Output: How might a patient describe an achilles tendon injury?

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] if tear is 2-6 cm above the attachment tothe calcaneus, surgery is necessary due to poor blood supply If the tear is 6 cm or more above the calcaneu casting is acceptable [Kohler;s diseae]

Output: What difference does the location fo the achilles tendon tear make in treatment?

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] casted 6 weeks post-op rehab and condition for 6 weeks return to full activity in 6 months, maybe 4 months with accellerated program [Kohler;s diseae]

Output: What is a normal course of post surgicla repair for tear of achilles tendon

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] Most common ligament torn is the anterior talofibular. [Kohler;s diseae]

Output: What is the most common ligament torn in the ankle?

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] hellbings sign no arch everted calcaneus after compensation abuducted forefoot on rearfoot promeince of hte talar head in the medial longitudinal arch Submet 2 keratoma [Kohler;s diseae]

Output: What are the symptoms of fully compensated forefoot varus

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] bulge on medial side of foot talocalcaneal divergence talocalcaneal angle is increase [Kohler;s diseae]

Output: What will you see radiologically on a DP x-ray of forefoot varus foot

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] Hallux limitus rigidus causes a dorsal bunion Hallux abducto valgus causes a medial bunion [Kohler;s diseae]

Output: Hallux limitus rigidus causes a _______ bunion Halluxx Abducto Valus casue a _____ bunion.

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] extensor digitorum longus hood ligament extensor digitorum brevis capsule collateral ligaments interosseous muscles flexor digitorum longus flexor digitorum brevis [Kohler;s diseae]

Output: What are the structures of the metatarsophalngeal complex?

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] stress fractures of the lesser digits [Kohler;s diseae]

Output: A common finding after a keller bunionectomy is what kind of fractures?

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] posterolateral imbalance w/retracted 1st and 2nd toes & STJ SUPINATION [Kohler;s diseae]

Output: What is the compensation for medial column cavus

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] STJ supination & forward shift of body balance [Kohler;s diseae]

Output: What is the compensation for posterior cavus foot

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] STJ pornation posteromedialimblance retractionfo the 4th and 5th digits [Kohler;s diseae]

Output: What is the compensation for lateral column cavus

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] pain along posterior medial aspect of tibia, dull ache with varying intensity felt at beginning of of workout bu subsides, gets worse with persistent effort Tx. reduce activy for 3-4 weeks, stetching, anti-nflammatory measures especially ices after workout [Kohler;s diseae]

Output: What are symptoms of medial tibial stress syndrome Treatment?

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] 2-3 weeks [Kohler;s diseae]

Output: How long does it take for stress fractues to show up on x-ray

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] pain and swelling over the anterior aspect of the ankle pain on dorsiflexion of ankle [Kohler;s diseae]

Output: Symptoms of Anterior tibial tendinitis

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] strengthening quadrieps, also stretching hamstrings and IT band is important [Kohler;s diseae]

Output: What is the most imprtan treatment ofr patellofemoral pain syndrome

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] longstanding anterior knee pain, pain is exacerbated going up or down staris, and jumping or running grating / cruncy feeling and edema /synovitis cna occur [Kohler;s diseae]

Output: Symptoms of patellofemoral pain syndrome

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] pain and point tenderness over latera femoral epicondyle about 2-3 cm proximal fo the knee joint line pain running down hill relief by walking or running stiff legged pain intense at heel strike may have edema and inflammation Pain is way out of proprotion to actual problem [Kohler;s diseae]

Output: Signs and symptoms of Iliotibial band syndrome?

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] increased tal-calcaneal divergence angle medial talar escape lateral calcaeus nd forfoot dispalcement increased cuboid abductio agnel kidner syndrome mmay hav eenlarge navicular "gorillaform " naviuclar [Kohler;s diseae]

Output: What will you see in a DP x-ray of an equinus foot

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] cock-up hallux plantar flexed 1st ray foot drop cavus non-weightberain foot [Kohler;s diseae]

Output: What are the biomechanical effects of paralyis of tibialis anterior

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] reduced or negative calcaneal incliniation angle increased talr declination angle anterior breaki in thecyma lyine obliterated sinus tarsi talo-naviuclar fault forefoot supinatius w/ superimposition fo 1st ray possible elevatus of 1st ray [Kohler;s diseae]

Output: What do you see on a lateral x-ray of equinus foot

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] retrograde force at MTJ and STJ increase in calcaneal inclination angle tibiais psoterior attenuation tibials anterior weakness extensor hallucis long cause codk up hallus [Kohler;s diseae]

Output: What kind of problems woudl a plantar flexed 1st ray cause

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] equinus adductus varus [Kohler;s diseae]

Output: What deformities combine to cause club foot

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] clubfoot cause external rotation of the leg and flat topped talus [Kohler;s diseae]

Output: clubfoot causes ____ rotation of the leg and _____ talus

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] medial heell and endtire medial counter of shoe [Kohler;s diseae]

Output: Where do you get shoe wear with rearfoot valgus

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] Supinatus is maintained by the Tibialis Anterior tendon [Kohler;s diseae]

Output: Supinatus is maintained by the _____ tendon

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] everted [Kohler;s diseae]

Output: In patients with reafoot valgus the calcaneus hits the ground____

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] there is a callus on the medial sode of hte hallux there ian adducto varus and lateral aspect callus of the 5th toe [Kohler;s diseae]

Output: How does reafoot valgus affect the hallux and 5th toe

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] abductor hallucis [Kohler;s diseae]

Output: Pulling of what muscle cause hallux varus?

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] Adductor hallucis [Kohler;s diseae]

Output: pulling of what muscle causes HAV?

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] THe lumbricals are plantar tot he transverse metatarsal ligament [Kohler;s diseae]

Output: The lumbricals are ____ to the transverse metatarsal ligament

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] The porto pedis is a ringlike canal through with the neruvascualr bundle passes as it enters the foot . It is an ara between the calcaneus an the abducto hallucis [Kohler;s diseae]

Output: What is the porto pedis?

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] 8-13 [Kohler;s diseae]

Output: When do children typically get calcaneal apophysitis?

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] sever's disease [Kohler;s diseae]

Output: What is another name for calcaneal apophysitis?

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] AVN of the proximal feoral epiphysis, can result in hip joint deofrmity and siapility in later life [Kohler;s diseae]

Output: What is Legg-Calve-Perhtes disease

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] submet head 2, plantar medial met head one, sub hallux IPJ, lesser digit contraction [Kohler;s diseae]

Output: Metatasu primus elevatus causes what lesion patterns?

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] submethead 2-4 callus claw toes with pipj lesions [Kohler;s diseae]

Output: Global anterior cavus causes what lesion patterns?

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] submet head 1 & 5 callus cock-up hallux and lesser retracted digits with doral PIPJ lesions [Kohler;s diseae]

Output: Medial column cauves casue what lesion pattern

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] submet head 5 callus lesser 4 &5 digital retraction deformities with PIPJ lesions [Kohler;s diseae]

Output: Lateal column cavus cause what lesion patterns

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] subment head one callus submet head 5 callus cock up hallux sith doral IPJ lesion retrocalcaneal pump bump [Kohler;s diseae]

Output: metatarsus primus equinuis cause what lesion patterns

board review self orthopedics and stuff Flashcards - Cram.com


Input: [avn kohler's disease] submet head 2-4 callus HAV with bunion deformity Tailor's buinion with splay foot hammerote deformites 2-4 possible submet 5 base callus [Kohler;s diseae]

Output: Ankle equinus deformity cause what lesion patterns

board review self orthopedics and stuff Flashcards - Cram.com


Input: Initial (CASREP), update (CASREP with a sertial number change), correction (CASCOR), and cancellation (CASCAN).

Output: What are the four types of casualty reports used in the casualty reporting system?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: Laminated tags are audited on a daily basis by the work center supervisor and on a weekly basis by the division officer.

Output: How often should laminated tags be audited?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: Contact your ship’s Safety Officer.

Output: What source should you contact first to obtain a copy of the Ships’ Safety Bulletin that your work center does not have?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: Afloat safety advisories are in message format and come on a floppy disk from the Naval Safety Center.

Output: Afloat safety advisories are published in what format?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: An addition, deletion, modification, or relocation of any piece of installed equipment aboard a ship.”

Output: What is a configuration change?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: The 3-M manual (OPNAVINST 4790.4 series).

Output: What manual discusses the MDS in detail?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: The Ship’s Maintenance Action Form (OPNAV 4790/2K).

Output: What is the primary MDS form?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: “Who(rate)” should do “what,” “when,” “how,” and “with what resources” for the maintenance requirement.

Output: What basic information is contained in a maintenance requirement card?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: A publication, unique to each ship, that lists technical manuals, operating instruction charts, performance standards sheets, maintenance standards books, and technical manual changes for operating and maintaining onboard systems and equipment under the technical cognizance of the Commander, Naval Sea Systems Command (COMNAVSEASYSCOM).

Output: What is the Publication Applicability Listing (PAL)?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: COMNAVSURFLAMTINST 4790.20/ COMNAVSURFPACINST 4790.9.

Output: What joint instruction gives guidance for use of the CSOSS?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: Section I.

Output: Which section of the Equipment Identification Code Master Index, NAMSO 4790.E2579, lists EIC numbers in numerical sequence and identifies the equipment nonmenclature assigned to each EIC number?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: The amount of body resistance you have to the current flow, the path the current takes through your body, and the length of time the current flows through your body.

Output: What three key factors will determine the severity of electric shock on your body?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: Isolate, insulate, and ground.

Output: What three one-word commands should you follow to prevent shocking yourself?ere

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: ALWAYS notify and obtain permission from your commanding officer (afloat) or your supervisor (ashore) to work on energized equipment. (Some commands require you to complete a checklist before doing this.)

Output: What is the FIRST step in taking voltage measurements below 300 volts?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: When your measuring a voltage above 300 volts, you must NOT hold the test probe while the equipment is energized. Instead, you must attach the test probes while the equipment is de-energized.

Output: What is the major difference between using a test probe to measure a voltage above 300 volts and using it to measure a voltage of 300 volts or less?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: Electrostatic discharge (ESD).

Output: What dangerous effect to electronic components are EDS precautions designed to reduce or eliminate?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: A microwave oven. RF injuries result from the tissue being “cooked” in a manner similar to the way food is cooked in a microwave oven.

Output: What common household appliance is typically used to illustrate the tissue damage that can be done by harmful RF exposure?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: Working aloft or over the side, doing corrective or preventive maintenance.

Output: What three situations discussed in the text require you to tag out equipment?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: Ensure that personnel are qualified to do the work they are about to do, maintain tag-out logs, signing and issuing tags and tag-out record sheets, clear the record sheets from the tag-out logs, and destroying the tags when the work is completed.

Output: Name two tagout responsibilities of your department authorizing officer for tag out procedures.

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: Tag-out logs, CAUTION Tags (NAVSHIPS 9890/5), DANGER Tags (NAVSHIPS 9890/8), OUT-OF-CALIBRATION Labels (NAVSEA 9210/6), and OUT-OF-COMMISSION Labels (NAVSHIPS 9890/7).

Output: What are the five tag-out documents that you may use in your job as a Fire Controlman?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: Safety shoes, rubber gloves, safety shorting probes, eye protection, hearing protection, respiratory protection, and deck-insulating material.

Output: Name four types of personal protective equipment associated with working with electricity.

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: (1) the name of the material, (2) the name and address of the manufacturer, and (3) the nature of the hazard, including the target organ affected by the material.

Output: What is the minimum information that OSHA regulations require for labeling of hazardous materials?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: Compatibility information, control measures, safety precautions, health hazards, spill control, and disposal guidelines for 22 hazardous material groups.

Output: What information can you find in the HMUG?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: Insulators and coolants in electrical equipment.

Output: What are PCBs normally used for on board a ship?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: A very high voltage and x-ray emissions.

Output: What are two hazards associated with an energized CRT?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: To warn personnel of hazards that can cause personal injury.

Output: What is the purpose of a ”WARNING”?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: To draw attention to situations that may be potentially damaging to equipment.

Output: What is the purpose of a “CAUTION”?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: To ensure that each person is qualified and certified before performing any task involving explosives.

Output: What is the purpose of the Explosives Handling Personnel Qualification and Certification Program?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: The type commander.

Output: Who can authorize the use of live ordnance for training purposes?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: For a maximum of 12 months, unless it is revoked for cause.

Output: Once an individual is certified to handle explosives, for how long is the certification valid?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: A logistics movement.

Output: What type of handling evolution involves the transfer of ammunition from one ship to another?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: NAVSEA SW020-AC-SAF-010, Volume 1 and Volume 2, Transportation and Storage Data for Ammunition, Explosives and Related Hazardous Materials.

Output: What NAVSEA OP should you use to find general instructions for preparation and shipping ordnance items?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: Primary magazines, missile magazines, ready-service magazines, lockers and chemical magazines.

Output: What are the five major types of shipboard magazines?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: Lockers.

Output: What type of ammunition stowage spaces are frequently located on ship’s weather decks?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: The F alarm circuit.

Output: What alarm circuit is known as the “high-temperature alarm”?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: The FH alarm circuit.

Output: What alarm circuit is known as the “magazine sprinkler alarm”?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: Once a day.

Output: Under normal conditions, how often should you take magazine temperature readings?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: In a conspicuous manner (red ink).

Output: How should magazine temperatures that are in excess of 100 F be recorded in the permanent temperature log?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: The sign is a yellow rectangle, 5 inches high by 9 inches wide. Painted on the sign are black slanted lines, 1/8-inch thick and one-inch long, on 3/4-inch centers along the top and bottom edges, with lines slanting from top right to bottom left. The letters are 1/8-inch thick and 3/4-inch high.

Output: What does an “AMMUNITION FAR SIDE” sign look like?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: The dry-type and the wet-type.

Output: What are the two basic types of hydraulically-controlled sprinkler systems?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: The dry-type sprinkler system.

Output: Which type of sprinkler system uses fresh water to charge the piping between the outlet side of the main sprinkler valve and the sprinkler heads?

FC Volume 01 14098 15AUG2011 Flashcards - Cram.com

What resources should you use to determine what reports should be turned in for your ship’s eight o’clock reports?


Input: Which of the following statements is not true with respect to assurance, attest, and audit services? A. These services are applied only to financial statements and financial statement accounts. B. These services all involve obtaining and evaluating evidence. C. These services all involve determining the correspondence of some information to a set of criteria. D. These services all involve issuing a report.

Output: A. These services are applied only to financial statements and financial statement accounts.


Input: Which of the following is true with respect to the auditor's report? A. The report indicates that the client's financial statements were audited in accordance with generally accepted accounting standards. B. The report indicates that the client's financial statements were audited in accordance with applicable auditing standards. C. The report indicates that the client's financial statements were audited with accordance with the auditor's best judgment. D. The report indicates that the client's financial statements were audited in accordance with statements issued by the FASB.

Output: B. The report indicates that the client's financial statements were audited in accordance with applicable auditing standards.


Input: The basic purpose of a financial statement audit is to A. Detect fraud B. Examine individual transactions so that the auditor may certify as to their validity. C. Provide assurance regarding whether the client's financial statements are fairly stated. D. Assure the consistent application of correct accounting procedures.

Output: C. Provide assurance regarding whether the client's financial statements are fairly stated.


Input: Which of the following best described the fundamental, underlying reason for why there is demand for an independent auditor to report on financial statements? A. A management fraud may exist and it is more likely to be detected by auditors if they are independent. B. Different interests may exist between the company preparing the statements and the parties using the statements. C. A misstatement of account balances may exist and it is the independent auditor's responsibility to ensure that financial statements are not misstated. D. A poorly designed internal control system may be in place.

Output: B. Different interests may exist between the company preparing the statements and the parties using the statements.


Input: Which of the following best describes why publicly-traded corporations follow the practice of having the external auditor appointed by the board of directors or elected by the stockholders? A. To promote an adversarial relationship between the auditor and the corporation's management. B. To enhance auditor independence from the management of the corporation. C. To encourage a policy of rotation of the independent auditors. D. To give management more leverage over the auditor's decisions.

Output: B. To enhance auditor independence from the management of the corporation.


Input: Because of the risk of material misstatement, an audit of financial statements in accordance with generally accepted auditing standards should be planned and performed with an attitude of A. Objective cynicism B. Independent differentialism C.Professional skepticism D. Impartial conservatism

Output: C.Professional skepticism


Input: Which assertions may be tested for the "transactions and events" category of management assertions? A. Existence, completeness, rights and obligations, accuracy, cutoff, and classification B. Occurrence, completeness, rights and obligations, accuracy, cutoff and classification C. Occurrence, completeness, authorization, accuracy, cutoff and classification D. Existence, rights and obligations, accuracy, authorization, and completeness

Output: C. Occurrence, completeness, authorization, accuracy, cutoff and classification


Input: The primary responsibility for the adequacy of disclosures in the financial statements of a publicly held company rests with the A. Partner assigned to the audit engagement B. Management of the company C. Auditor in charge of the fieldwork D. SEC

Output: B. Management of the company


Input: What is the general character of the work conducted in performing a forensic audit for a company? A. Providing assurance that the financial statements are not materially misstated B. Detecting or deterring fraudulent activity C. Offering an opinion on the reliability of the specific assertions made by management D. Identifying the causes of an entity's financial difficulties

Output: B. Detecting or deterring fraudulent activity


Input: The main difference between SAS and AU is: A. They are the same except that SAS are organized chronologically and the AU are organized by topical area. B. SAS are issued by the ASB and AU are issued by the PCAOB. C. SAS are issued by the PCAOF and AU are issued by the ASB. D. SAS define minimum standards of performance for auditors while AU define financial accounting principles that must be followed according to GAAP.

Output: A. They are the same except that SAS are organized chronologically and the AU are organized by topical area.


Input: Which assertions may be tested for the "presentation and disclosure" category of management assertions? A. Existence, right and obligations, cutoff and classification, completeness, accuracy and valuation B. Occurrence, right and obligations, existence, accuracy and valuation, cutoff and classification C. Occurrence, completeness, classification and understandability, cutoff and classification D. Occurrence, rights and obligations, completeness, classification and understandability, accuracy and valuation

Output: D. Occurrence, rights and obligations, completeness, classification and understandability, accuracy and valuation


Input: A properly planned and performed audit may fail to detect a material misstatement resulting from fraud because A, Audit procedures that are otherwise effective may be ineffective for fraud that is concealed through collusion B. An audit is planned and performed to provide reasonable assurance of detecting material misstatements caused by errors but not by fraud C. The factors considered in assessing control risk indicated risk of error but only a low risk of fraud in the financial statements D. The auditor did not consider factors influencing audit risk for account balances that have effects pervasive to the financial statements taken as a whole

Output: A, Audit procedures that are otherwise effective may be ineffective for fraud that is concealed through collusion


Input: Which of the following is a known misstatement? A, A management estimate that is outside the range of reasonable outcomes determined by the auditor B. A fixed asset being recorded at the incorrect cost C. A projected misstatement resulting from errors found during sampling D. Difference in judgment between the auditor and management

Output: B. A fixed asset being recorded at the incorrect cost


Input: The auditor can respond to an increased risk of fraud by doing all of the following except A. Heavily emphasizing the importance of professional skepticism B. Assigning more experienced personnel to the audit C. Increasing detection risk D. Taking steps to obtain more reliable evidence

Output: C. Increasing detection risk


Input: Which of the following is correct concerning required auditor communications about fraud? A. Fraud that involves senior management should be reported directly by the auditor to the audit committee regardless of the amount involved B. Fraud with a material effect on the financial statements should be reported directly by the auditor to the SEC C. Any requirement to disclose fraud outside the entity is the responsibility of management and not that of the auditor D. The professional standards provide no requirements related to the communication of fraud, but the auditor should use professional judgment in determining communication responsibilities

Output: A. Fraud that involves senior management should be reported directly by the auditor to the audit committee regardless of the amount involved


Input: In general, material frauds perpetrated by which of the following are most difficult to detect? A. Internal auditor B. Keypunch operator C. Cashier D, Controller

Output: D, Controller


Input: Which of the following is not a qualitative factor that may affect an auditor's establishment of materiality? A. Potential for fraud B. The company is close to violating loan covenants C. Firm policy sets materiality at 4% of pretax income D. A small misstatement would interrupt an earnings trend

Output: C. Firm policy sets materiality at 4% of pretax income


Input: An auditor discovers a likely fraud during an audit but concludes that the overall effect of the fraud is not sufficiently material to affect the audit opinion. The auditor should probably A. Disclose the fraud to the appropriate level of the client's management B. Disclose the fraud to appropriate authorities external to the client C. Discuss with the client the additional audit procedures that will be needed to identify the exact amount of the fraud D. Modify the audit program to include tests specifically designed to identify the fraud and its impact on the financial statements

Output: A. Disclose the fraud to the appropriate level of the client's management


Input: An example of audit evidence with a medium level of reliability is: A. Scanning B. Recalculation C. Observation D. All of the above

Output: A. Scanning


Input: Audit documentation A. Must be in electronic form B. Must be in paper form only C, Is not required, but is strongly recommended D. May be in paper, electronic, or some other form

Output: D. May be in paper, electronic, or some other form


Input: All of the following are typically in the current file except A. Adjusting journal entries B. Copies of the audit report C. Chart of accounts D. Lead schedules

Output: C. Chart of accounts


Input: To test for unsupported entries in the ledger, the direction of audit testing should start from the A. Ledger entries B. Journal entries C. Externally generated documents D.Original source documents

Output: A. Ledger entries


Input: The permanent audit file usually includes: A. Working trial balance B. Organizational chart C, Audit plan D. Audit programs

Output: B. Organizational chart


Input: Your audit client is under intense pressure to meet an earnings target. Which transaction assertion for transactions within the purchasing process are you most concerned with? A. Existence or occurrence B. Completeness C. Rights and obligations D. Presentation and disclosure

Output: B. Completeness


Input: Before accepting an engagement to audit a new client, a CPA is required to obtain A. an understanding of the prospective client's industry and business B. the prospective client's signature on the engagement letter C. a preliminary understanding of the prospective client's control environment D. the prospective client's consent to make inquiries of the predecessor auditor, if any

Output: D. the prospective client's consent to make inquiries of the predecessor auditor, if any


Input: The auditor notices significant fluctuations in key elements of the company's financial statements. If management is unable to provide an acceptable explanation, the auditor should A. consider the matter a scope limitation B. perform additional audit procedures to investigate the matter further C. intensify the examination with the expectation of detecting management fraud D. withdraw from the engagement

Output: B. perform additional audit procedures to investigate the matter further


Input: To provide for the greatest degree of independence in performing internal audit functions, an internal auditor most likely should report to the A. financial vice-president B. corporate controller C. board of directors D. corporate stockholders

Output: C. board of directors


Input: When a CPA is approached to perform an audit for the first time, the CPA should make inquiries of the predecessor auditor. This is a necessary procedure because the predecessor may be able to provide the successor with information that will assist the successor in determining A. whether the predecessor's work should be utilized B. whether the company follows the policy of rotating its auditors C. whether, in the predecessor's opinion, the company's internal controls have been satisfactory D. whether the engagement should be accepted

Output: D. whether the engagement should be accepted


Input: Hawkins requested permission to communicate with the predecessor auditor and review certain portions of the predecessor auditor's working papers. The prospective client's refusal to permit this will bear directly on Hawkin's decision concerning the A. adequacy of the preplanned audit program B. ability to establish consistency in application of accounting principles between years C. apparent scope limitation D. integrity of management

Output: D. integrity of management


Input: Which of the following factors most likely would cause a CPA not to accept a new audit engagement? A. the prospective client's unwillingness to permit inquiry of its legal counsel B. the inability to review the predecessor auditor's documentation C. the CPA's lack of understanding of the prospective client's operations and industry D. indications that management has not investigated employees in key positions before hiring them

Output: A. the prospective client's unwillingness to permit inquiry of its legal counsel


Input: As a result of analytical procedures conducted during the planning phase, the independent auditor determines that the gross profit percentage has declined from 30% in the preceding year to 20% in the current year. The auditor should A. express an opinion which is qualified due to the inability of the client company to continue as a going concern B. evaluate management's performance in causing this decline C. require footnote disclosure D. consider the possibility of an error in the financial statements

Output: D. consider the possibility of an error in the financial statements


Input: Analytical procedures may be classified as being primarily which of the following? A. test of controls B. substantive procedures C. tests of ratios D. detailed tests of balances

Output: B. substantive procedures


Input: In assessing whether to accept a client for an audit engagement, a CPA should consider the A. entity's business risk B. CPA's engagement risk C. entity's business risk and CPA's engagement risk D. neither the entity's business risk or the CPA's engagement risk

Output: C. entity's business risk and CPA's engagement risk


Input: After obtaining an understanding of internal controls and assessing control risk of an entity, an auditor decided not to perform tests of controls for purposes of the audit. The auditor most likely decided that A. the available evidential matter obtained through tests of controls would not support an increased level of control risk B. a reduction in the assessed level of control risk is justified for certain financial statement assertions C. it would be inefficient to perform tests of controls that would result in a reduction in planned substantive procedures D. the assessed level of inherent risk exceeded the assessed level of control risk

Output: C. it would be inefficient to perform tests of controls that would result in a reduction in planned substantive procedures


Input: Effective internal control in a small company that has an insufficient number of employees to permit proper division of responsibilities can best be enhanced by A. employment of temporary personnel to aid in the separation of duties B. direct participation by the owner of the business in the record-keeping activities of the business C. engaging a CPA to perform monthly bookkeeping D. delegation of full, clear-cut responsibility to each employee for the functions assigned to cash

Output: B. direct participation by the owner of the business in the record-keeping activities of the business


Input: In obtaining an understanding of an entity's internal control in a financial statement audit of a non-public company, an auditor is not obligated to A. determine whether the control activities have been placed in operation B. perform procedures to understand the design of the internal control policies C. document the understanding of the entity's internal control components D. search for significant deficiencies in the operation of the internal control

Output: D. search for significant deficiencies in the operation of the internal control


Input: The basic concept of internal control which recognizes that the cost of internal control should not exceed the benefits expected to be derived is known as A. reasonable assurance B. management responsibility C. limited liability D. management by exception

Output: A. reasonable assurance


Input: The normal sequence of documents and operations on a well-prepared systems flowchart is A. top to bottom and left to right B. bottom to top and left to right C. top to bottom and right to left D. top to bottom and left to right

Output: A. top to bottom and left to right


Input: The concept of reasonable assurance in the context of an entitiy's internal controls reconginzes that A. auditors mmay fail to detect material misstatements B. proper internal controls guarantee that material misstatements will not occur C. proper internal controls preclude fraud D. the costs of some controls may be too high to implement in relation to potential benefits

Output: D. the costs of some controls may be too high to implement in relation to potential benefits


Input: The independent auditor selects several transactions in each functional area and traces them through the entire system, paying special attention to evidence about whether or not the control activities are in operation. This is an example of a(n) A. analytical procedure B. test of controls C. substantive procedure D. functional test

Output: B. test of controls


Input: In a properly designed internal control system, the same employee may be permitted to A. receive and deposit checks and also approve write-offs of customer accounts B. approve vouchers for payment and also sign checks C. reconcile the bank statements and also receive the deposit cash D. sign checks and also cancel supporting documents

Output: D. sign checks and also cancel supporting documents


Input: A procedure that would most likely be used by an auditor in performing tests of control activities that involve segregation of functions and that leave no transaction trail is A. inspection B. observation C. reperformance D. reconciliation

Output: B. observation


Input: The risk assessment component of internal controls refers to A. the auditor's assessment of control risk B. the auditor's assessment of client risk C. the entity's identification and analysis of risks relevant to achievement of its objectives D. the entity's monitoring of the potential for material misstatements

Output: C. the entity's identification and analysis of risks relevant to achievement of its objectives


Input: The PCAOB's definition of internal control over financial reporting specifically mentions all of the following control activities, except A. the maintenance of asset records B. the segregation of duties C. the authorization by management of receipts and expenditures D. the safeguarding of assets

Output: B. the segregation of duties


Input: Prior to issuing a report on internal controls over financial reporting, an auditor is required to: A. perform procedures sufficient to identify all control deficiencies B. communication to management, in writing, all control deficiencies previously included in written communication from the internal auditors C. communicate to management, in writing, all control deficiencies identified during the audit and inform the audit committee when such a communication has been made D. represent that no significant deficiencies were noted during the audit of internal control

Output: C. communicate to management, in writing, all control deficiencies identified during the audit and inform the audit committee when such a communication has been made


Input: An auditor will use the IT test data method in order to gain certain assurances with respect to the A. input data B. machine capacity C. procedures contained within the program D. degree of keypunching accuracy

Output: C. procedures contained within the program


Input: The advantages of generalized audit software include all of the following except A. it involves auditing while the data are being processed (real-time) B. it is easy to use C. the time to develop the application is usually short D. an entire population can be examined in some instances

Output: A. it involves auditing while the data are being processed (real-time)


Input: Which of the following statements included in management's assessment of the effectiveness of internal control over financial reporting would be considered acceptable for issuing an unqualified opinion? A. nothing has come to management's attention to suggest that the company's internal control is less than effective B. statements suggesting only negative assurance C. a conclusion that the company's internal control over financial reporting is effective when a material weakness exists at the end of the reporting period D. disclosure of material weaknesses corrected during the period

Output: D. disclosure of material weaknesses corrected during the period


Input: Which of the following is not an element of management's assessment process for the effectiveness of internal control? A. evaluate the likelihood that failure of a control could result in a misstatement B. determining the locations and business units to include in the evaluation C. determining significant deficiencies and material weaknesses in controls D. obtaining the auditor's assessment of the internal control effectiveness

Output: D. obtaining the auditor's assessment of the internal control effectiveness


Input: Which of the following audit procedures would an auditor be least likely to perform using a generalized computer audit program? A. searching records of accounts receivable balances for credit balances B. investigating inventory balances for possible damaged goods C. selecting accounts receivable for positive and negative confirmation D. listing of unusually large inventory balances

Output: B. investigating inventory balances for possible damaged goods


Input: In determining the extent to which the auditor may use the work of others in the audit of ICFR, the auditor should do all of the following except A. test some of the work performed by others to evaluate the quality and effectiveness of their work B. evaluate the nature of the controls subjected to the work of others C. evaluate the competence and objectivity of the individuals who performed the work D. all of the above are required

Output: D. all of the above are required


Input: S&H Accounting has just performed an audit of Bob's Bikes. S&H was unable to obtain a written representation from management about internal control. Which of the following is true? A. S&H must still assume that management has assessed the effectiveness of internal control B. depending on other factors in the audit, S&H can still issue an unqualified opinion C. S&H should consider this situation a limitation on the scope of the audit D. management does not need to give S&H a letter if they have disclosed all known internal control deficiencies

Output: C. S&H should consider this situation a limitation on the scope of the audit


Input: The primary purpose of a generalized computer audit program is to allow the auditor to A. use the client's employees to perform routine audit checks of the electronic data processing records that otherwise would be done by the auditor's staff accountants B. test the logic of computer programs used in the client's electronic processing systems C. select larger samples from the client's electronic data processing records that would otherwise be selected without the generalized program D. independently process client electronic data processing records

Output: D. independently process client electronic data processing records


Input: Which of the following statements is correct concerning statistical sampling in tests of controls? A. as the population size increases, the sample size should increase proportionately B. deviations from specific internal control procedures at a given rate ordinarily result in misstatements at a lower rate C. there is an inverse relationship between the expected population deviation rate and the sample size D. in determining tolerable deviation rate, an auditor considers detection risk and the sample size

Output: B. deviations from specific internal control procedures at a given rate ordinarily result in misstatements at a lower rate


Input: Which of the following statements is correct concerning statistical sampling in compliance testing? A. the population size has little or not effect on determining sample size except for very small populations B. the expected population deviation rate has little or not effect on determining sample size except for very small populations C. as the population size doubles, the sample size also should double D. for a given tolerable deviation rate, a larger sample size should be selected as the expected population deviation rate decreases

Output: A. the population size has little or not effect on determining sample size except for very small populations


Input: An auditor plans to examine a sample of 20 checks for countersignatures as prescribed by the client's internal control procedures. One of the checks in the chosen sample of 20 cannot be found. The auditor should consider the reasons for this limitation and A. evaluate the results as if the sample size had been 19 B. treat the missing check as a deviation for the purpose of evaluating the sample C. treat the missing check in the same manner as the majority of the other 19 checks (i.e., countersigned or not) D. choose another check to replace the missing check in the sample

Output: B. treat the missing check as a deviation for the purpose of evaluating the sample


Input: An auditor is testing internal control procedures that are evidenced on an entity's vouchers. To select vouchers for testing, the auditor obtains random numbers between the first and last voucher number in the period. If a random number matched the number of a voided voucher, that voucher ordinarily should be replaced by another voucher in the random sample if the voucher A. constitutes a deviation B. has been properly voided C. cannot be located D. represents an immaterial dollar amount

Output: B. has been properly voided


Input: Which of the following risks is related to efficiency of testing? A. the risk of incorrect rejection B. inherent risk C. the risk of incorrect acceptance D. none of the above

Output: A. the risk of incorrect rejection


Input: For a large population of cash disbursement transactions, Smith CPA is testing controls by using attribute sampling techniques. Anticipating an expected deviation rate of 3%, Smith found from a table that the required sample is 400 with a tolerable deviation rate of 5% and a desired confidence level of 95%. If Smith anticipated an expected deviation rate of only 2% but closest to A. 200 B. 400 C. 533 D. 800

Output: A. 200


Input: Which of the following factors does an auditor generally need to consider in planning a particular audit sample for a test of controls? A. number of items in the population B. total dollar amount of the items to be sampled C. desired confidence level D. risk of assessing control risk too high

Output: C. desired confidence level


Input: An auditor who uses statistical sampling for attributes in testing internal controls is most likely to reduce the planned reliance on a prescribed control when the A. sample deviation rate plus the allowance for sampling risk equals the tolerable deviation rate B. sample deviation rate is less than the expected population deviation rate used in planning the sample C. tolerable deviation rate less the allowance for sampling risk exceeds the sample deviation rate D. sample deviation rate plus the allowance for sampling risk exceeds the tolerable deviation rate

Output: D. sample deviation rate plus the allowance for sampling risk exceeds the tolerable deviation rate


Input: The risk of incorrect acceptance relates to the A. effectiveness of the audit B. efficiency of the audit C. preliminary estimates of materiality levels D. tolerable misstatement

Output: A. effectiveness of the audit


Input: In determining the sample size for a test of controls, an auditor should consider the expected deviation rate, desired confidence level, and the A. tolerable deviation rate B. risk of incorrect acceptance C. nature and cause of deviations D. population size

Output: A. tolerable deviation rate


Input: While performing a substantive test of details during an audit, the auditor determined that the sample results supported the conclusion that the recorded account balance was materially misstated. It was, in fact, not materially misstated. Such a situation illustrates the risk of A. incorrect rejection B. incorrect acceptance C. assessing control risk too high D. assessing control risk too low

Output: A. incorrect rejection


Input: What is the primary objective of testing all individually significant items rather than sample testing? A. to increase the audit risk at which a decision will be reached from the results of the sample selected B. to increase sample size C. to accept no sampling risk for items greater than tolerable misstatement D. to increase the size of the confidence bound around the projected misstatement

Output: C. to accept no sampling risk for items greater than tolerable misstatement


Input: Monetary-unit sampling should not be used if A. the population includes several large items B. the auditor expects overstatement errors C. many items in the account are expected to have errors D. no items in the account are expected to have errors

Output: C. many items in the account are expected to have errors


Input: Which of the following would be an improper technique when using monetary-unit statistical sampling in an audit of accounts receivable? A. combining negative and positive dollar misstatements in the appraisal of a sample B. using a sampling technique in which the same account balance could be selected more than once C. selecting a random starting point and then sampling every nth dollar D. defining the sampling unit in the population as an individual dollar and not as an individual account balance

Output: A. combining negative and positive dollar misstatements in the appraisal of a sample


Input: For monetary-unit sampling, the number of items tested is A. always equal to sample size B. always greater than sample size C. always greater than or equal to sample size D. always less than or equal to sample size

Output: D. always less than or equal to sample size


Input: An account balance is $300,000 and there are 25 items in the account, six of which have balances that equal or exceed $15,000. The auditor plans to use a monetary-unit sampling plan with systematic sample selection. To ensure that all accounts with balances of at least $15,000 are selected, the sampling interval should be A. 6 B. 20 C. 12,000 D. 15,000

Output: D. 15,000


Input: In monetary-unit sampling, population size is A. the dollar balance in an account B. the number of items in an account C. unrelated to sample size D. included in the denominator of the formula to determine sample size

Output: A. the dollar balance in an account


Input: The risk of incorrect acceptance and the risk of over reliance relate to the A. preliminary estimates of materiality levels B. allowable risk of tolerable error C. efficiency of the audit D. effectiveness of the audit

Output: D. effectiveness of the audit


Input: The use of the ratio projection is most effective when A. the dollar amount of the misstatement is expected to relate to the dollar amount of items tested B. a small number of differences exist in the population C. estimating populations whose records consist of quantities but not book values D. large understatement differences exist in the population

Output: A. the dollar amount of the misstatement is expected to relate to the dollar amount of items tested


Input: Which of the following statements best describes an inherent limitation of the monetary-unit sampling method? A. it can only be used for substantive testing of asset accounts B. it requires the use of a computer system to perform the required calculations C. misstatement rates must be large and the misstatements must be overstatements D. misstatement rates must be small and the misstatements must be overstatements

Output: D. misstatement rates must be small and the misstatements must be overstatements


Input: Which one of the following would the auditor consider to be an incompatible operation if the cashier receives remittances from the mailroom? A. the cashier prepares the daily deposit B. the cashier makes the daily deposit at a local bank C. the cashier posts the receipts to the accounts receivable subsidiary ledger cards D. the cashier endorses the checks

Output: C. the cashier posts the receipts to the accounts receivable subsidiary ledger cards


Input: In connection with the examination of financial statements by an independent auditor, the client suggests that members of the internal audit staff be utilized to minimize audit costs. Which of the following tasks could most appropriately be delegated to the internal audit staff? A. selection of accounts receivable for confirmation, based upon the internal auditor's judgment as to how many accounts and which accounts will provide sufficient coverage B. preparation of schedules for negative accounts receivable responses C. evaluation of the internal control for accounts receivable and sales D. determination of the adequacy of the allowance for doubtful accounts

Output: B. preparation of schedules for negative accounts receivable responses


Input: When comparing prices and terms on a sample of sales invoices with the authorized price list and terms of trade, the auditor is testing the ______ assertion. A. cutoff B. authorization C. occurrence D. completeness

Output: B. authorization


Input: If the objective of a test of details is to detect overstatements of sales, the auditor should trace transactions from the A. cash receipts journal to the sales journal B. sales journal to the cash receipts journal C. shipping documents to the accounting records D. accounting records to the shipping documents

Output: D. accounting records to the shipping documents


Input: Auditors are more concerned with the occurrence assertion for revenues than the completeness assertion because: A. clients are more likely to overstate than understate revenues B. clients are more likely to understate than overstate revenues C. it is difficult to determine when services have been performed D. the allowance for doubtful accounts often is understated

Output: A. clients are more likely to overstate than understate revenues


Input: The confirmation of customers' accounts receivable rarely provides reliable evidence about the completeness assertion because A. many customers merely sign and return the confirmation without verifying its details B. recipients usually respond only if they disagree with the information on the request C. customers may not be inclined to report understatement errors in their accounts D. auditors typically select many accounts with low recorded balances to be confirmed

Output: C. customers may not be inclined to report understatement errors in their accounts


Input: Which of the following procedures most likely would not be an internal control activity designed to reduce the risk of errors in the billing process? A. comparing control totals for shipping documents with corresponding totals for sales invoices B. using computer programmed controls on the pricing and mathematical accuracy of sales invoices C. matching shipping documents with approved sales orders before invoice preparation D. reconciling the control totals for sales invoices with the accounts receivable subsidiary ledger

Output: ledger


Input: Which is not a key segregation of duties for the revenue process? Different parties should A. prepare shipping orders and prepare bills of lading B. perform the credit and billing functions C. perform the shipping and billing function D. receive cash and adjust accounts receivable

Output: A. prepare shipping orders and prepare bills of lading


Input: Tracing copies of sales invoices to shipping documents will provide evidence that all A. shipments to customers were recorded as receivables B. billed sales were shipped C. accounts receivable ledger is complete D, shipments to customers were billed

Output: B. billed sales were shipped


Input: Cooper, CPA is auditing the financial statements of a small rural municipality. The receivable balances represent residents' delinquent real estate taxes. Internal control at the municipality is weak. To determine the existence of the accounts receivable balances at the balance sheet date, Cooper would most likely A. send positive confirmation requests B. send negative confirmation requests C. examine evidence of subsequent cash receipts D. inspect the internal records, such as copies of the tax invoices that were mailed to the residents

Output: A. send positive confirmation requests


Input: Which of the following audit procedures is least likely to detect an unrecorded liability? A. analysis and recomputation of interest expense B. analysis and recomputation of depreciation expense C. mailing of standard bank confirmation forms D. reading of the minutes of meetings of the board of directors

Output: B. analysis and recomputation of depreciation expense


Input: Which of the following is a substantive procedure that an auditor most likely would perform to verify the existence of recorded accounts payable? A. investigating the open purchase order file to ascertain that prenumbered purchase orders are used and accounted for B. receiving the client's mail, unopened, for a reasonable period of time after the year-end to search to unrecorded vendor's invoices C. vouching selected entries in the accounts payable subsidiary ledger to purchase orders and receiving reports D. confirming accounts payable balances with known suppliers who have zero balances

Output: C. vouching selected entries in the accounts payable subsidiary ledger to purchase orders and receiving reports


Input: An auditor wishes to perform tests of controls on a client's cash disbursements procedures. If the control activities leave no audit trail of documentary evidence, the auditor most likely will test the procedures by A. inquiry and analytical procedures B. confirmation and observation C. observation and inquiry D. analytical procedures and confirmations

Output: C. observation and inquiry


Input: For effective internal control, the accounts payable department should compare the information on each vendor's invoice with the A. receiving report and the purchase B. receiving report and the voucher C. vendor's packing slips and purchase order D. vendor's packing slip and the voucher

Output: A. receiving report and the purchase


Input: Which of the following procedures relating to the examination of accounts payable could the auditor delegate entirely to the client's employees? A. test footings in the accounts payable ledger B. reconcile unpaid invoices ti vendors' statements C. prepare a schedule of accounts payable D. mail confirmations for selected account balances

Output: C. prepare a schedule of accounts payable


Input: Assertions about classes of transactions and events for the period under audit include: A. existence, completeness, and accuracy B. existence, completeness, and classification C. occurrence, completeness, and cutoff D. occurrence, completeness, and valuation and allocation

Output: and cutoff


Input: An auditor performs a test to determine whether all merchandise for which the client was billed was received. The population for this test consists of all A. merchandise received B. vendors' invoices C. canceled checks D. receiving reports

Output: B. vendors' invoices


Input: Which of the following is an internal control that would prevent a paid disbursement voucher from being presented for payment a second time? A. vouchers should be prepared by individuals who are responsible for signing disbursement checks B. disbursement vouchers should be approved by at least two responsible management officials C. the date on a disbursement voucher should be within a few days of the date the voucher is presented for payment D. the official signing the check should compare the check with the voucher and should "cancel" the voucher documents by marking them "paid"

Output: D. the official signing the check should compare the check with the voucher and should "cancel" the voucher documents by marking them "paid"


Input: The accounts payable department receives the purchase order form to accomplish all of the following except to A. compare invoice price to purchase order price B. ensure that the purchase had been properly authorized C. ensure that the goods had been received by the party requesting the goods D. compare quantity ordered to quantity purchased

Output: C. ensure that the goods had been received by the party requesting the goods


Input: Substantive procedures to examine the completeness assertion for accounts payable include A. selecting a sample of vouchers and agreeing them to authorized purchase orders B. selecting a sample of vouchers and tracing them to the purchases journal C. comparing dates on vouchers to dates in the purchases journal D. recomputing the mathematical accuracy of a sample of vendor invoices

Output: B. selecting a sample of vouchers and tracing them to the purchases journal


Input: The purpose of segregating the duties of hiring personnel and distributing payroll checks is to separate the A. administrative controls from the internal accounting controls B. human resources function from the controllership function C. operational responsibility from the record-keeping responsibility D. authorization of transactions from the custody of related assets

Output: D. authorization of transactions from the custody of related assets


Input: Which of the following circumstances most likely would cause an auditor to suspect an employee payroll fraud scheme? A. there are significant unexplained variances between standard and actual labor costs B. payroll checks are disbursed by the same employee each payday C. employee time cards are approved by individual departmental supervisors D. a separate payroll bank account is maintained on an imprest basis

Output: A. there are significant unexplained variances between standard and actual labor costs


Input: Which of the following procedures would normally be performed by the auditor when making tests of payroll transactions? A. interview employees selected in a statistical sample of payroll transactions B. vouch number of hours worked as shown on payroll to time cards and time reports signed by the foreman C. confirm amounts withheld from employees' salaries with proper governmental authorities D. examine signatures on paid salary checks

Output: B. vouch number of hours worked as shown on payroll to time cards and time reports signed by the foreman


Input: A CPA reviews a client's payroll procedures. The CPA would consider internal control to be less than effective if a payroll department supervisor was assigned the responsibility for A. distributing payroll checks to employees B. reviewing and approving time reports for subordinate employees C. hiring subordinate employees D. initiating requests for salary adjustments for subordinate employees

Output: A. distributing payroll checks to employees


Input: When examining payroll transactions, an auditor is primarily concerned with the possibility of A. underpayments and properly authorized payments B. posting of gross payroll amounts to incorrect salary expense accounts C. misfootings of employee time records D. excess withholding of amounts required to be withheld

Output: B. posting of gross payroll amounts to incorrect salary expense accounts


Input: In testing the payroll of a large company, the auditor wants to establish that the individuals included in a sample actually were employees of the company during the period under review. What will be the best source to determine this? A. telephone contacts with the employees B. tracing from the payroll register to the employee's earnings records C. confirmation with the union or other independent organization D. examination of HR Department records

Output: D. examination of HR Department records


Input: Tracing a sample of time cards before and after period end to the weekly payroll report and tracing the weekly payroll report to the general ledger to verify payroll transactions are recorded in the proper period would gather evidence primarily for which assertion: A. classification B. occurrence C. cutoff D. valuation

Output: C. cutoff