Exam Code : CGFM
Exam Name : Certified Government Financial Manager (CGFM)
Vendor Name :
"Financial"
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Certified Government Financial Manager (CGFM)
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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
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
The auditors provide of the reliability of the financial statements.
Reasonable assurance
Sample
Material misstatement
None of these
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
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
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