Exam 3 Prep ACC 440&604-01 S22

School: Central Piedmont Community College - Course: ACC 319 - Subject: Accounting

ACC 440/604-01 - Auditing Concepts Third Exam Preparation Spring 2022 The third exam for ACC 440 is scheduled online for Wednesday, April 13th. The exam will be available from 3:00 - 9:00 p.m. on that day. I will have additional Zoom office hours on Wednesday, April 13th from 1:30 - 2:30 p.m. There will be brief Zoom exam review Tuesday, April 12thfrom 5:30-6:15 p.m. which will be recorded. The exam will cover chapters 14-17. The exam format will be similar to the first two exams. You can expect 15 multiple choice questions, and 3-4 problems. As with previous Canvas exams, the problems on the Word version of the sample exam translate into multiple questions on Canvas. The problems will be similar to the questions on the sample exam, which is available as a Word document and a Canvas quiz. A solution for the sample exam will be posted to Canvas. Additional Problems and Multiple Choice- Suggested multiple choice from Gleim were previously provided. As indicated by the sample exam, type of test and objective, internal control and direction of tests for sales and cash receipts, sampling for tests of transactions, and confirmations will be emphasized. The following additional problems may be helpful in addition to the assigned problems. Solutions will be available on Canvas. 14-2414-2614-31 15-3016-24 16-30 17-26 17-27 Areas of Exam Emphasis Chapter 14 Understand key controls for occurrence and completeness of sales and cash receipts. Understand direction of tests. Chapter 15 Understand the purposes of sampling for transactions and where it applies. Factors influencing sample size for tests of transactions. Factors affecting the computed upper exception rate. Chapter 16 Factors affecting the extent of testing for tests of balances, including results of analytical procedures Types of confirmation, alternative procedures, and confirmation differences. Nature of cutoff errors and difference between cutoff errors and timing differences. Chapter 17
Factors affecting sample size for tests of balances Calculation of projected misstatement Acceptance decision and treatment of misstatements

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