CGFM Dumps CGFM Braindumps
CGFM Real Questions CGFM Practice Test CGFM Actual Questions
Certified Government Financial Manager (CGFM)
https://killexams.com/pass4sure/exam-detail/CGFM
QUESTION: 198
Most States require that local government engage the services of an firm to audit their financial statements.
Government accountability office
Certified public accounting firm
Government finance officers association
None of these
Answer: B
QUESTION: 199
The auditor(s) should:
Adequately plan the work and properly supervise assistants
Properly study internal accounting controls to determine their reliability These points are the part of
General Standards
Field work Standards
Reporting Standards
All of these
Answer: B
QUESTION: 200
The auditors provide of the reliability of the financial statements.
Reasonable assurance
Sample
Material misstatement
None of these
Answer: A
QUESTION: 201
Which of the following opinions is not expressed by auditors as to whether financial statements are expressed fairly in all material respects with respect to generally accepted accounting principles?
Unqualified opinion
Qualified opinion
Disclaimer
Reversal opinion
Answer: D
QUESTION: 202
If a reportable condition might result in a material misstatement of financial statements,
then it must be noted as a:
Material weakness
Unqualified report
Revised situation
Adverse condition
Answer: A
QUESTION: 203
Which of the following danger sign/s help to detect Auditors’ fraud?
Borrowing small amounts from fellow employees
Pronounced criticism of others, endearing to divert suspicion
Replying to Questions with unreasonable explanations
All of these
Answer: D
6$03/( 48(67,216
7KHVH TXHVWLRQV DUH IRU GHPR SXUSRVH RQO\ )XOO YHUVLRQ LV XS WR GDWH DQG FRQWDLQV DFWXDO TXHVWLRQV DQG DQVZHUV
.LOOH[DPV FRP LV DQ RQOLQH SODWIRUP WKDW RIIHUV D ZLGH UDQJH RI VHUYLFHV UHODWHG WR FHUWLILFDWLRQ H[DP SUHSDUDWLRQ 7KH SODWIRUP SURYLGHV DFWXDO TXHVWLRQV H[DP GXPSV DQG SUDFWLFH WHVWV WR KHOS LQGLYLGXDOV SUHSDUH IRU YDULRXV FHUWLILFDWLRQ H[DPV ZLWK FRQILGHQFH +HUH DUH VRPH NH\ IHDWXUHV DQG VHUYLFHV RIIHUHG E\ .LOOH[DPV FRP
'PS .PSF FYBNT WJTJU IUUQT LJMMFYBNT DPN WFOEPST FYBN MJTU
.LOO \RXU H[DP DW )LUVW $WWHPSW *XDUDQWHHG