Audit Theory

DIVINE WORD COLLEGE OF LEGAZPI College of Accountancy MIDTERM DEPARTMENTAL EXAMINATIONS Accounting 11 (Auditing Theory) MULTIPLE CHOICE. Choose the letter corresponding to the best answer and accordingly shade the appropriate space in the ANSWER SHEET for your final answer. 1. The subject matter of auditing consists of: a. assertions. d. Written reports b. established criteria. e. compliance c. evidence. 2. Compilation is an example of which one of the following types of services? a. auditing d. examination b. review e. Accounting c. consulting 3. There are four conditions that give rise to the need for independent audits of financial statements. One of these conditions is consequence. In this context, consequence means that the: a. users of the statements may not fully understand the consequences of their actions. b. auditor must anticipate all possible consequences of the report issued. c. impact of using different accounting methods may not be fully understood by the users of the statements. d. financial statements are used for important decisions. e. financial statements were prepared in accordance with GAAS. 4. Which one of the following was not listed as an inherent limitation of a financial statement audit? a. accounting estimates d. reasonable cost b. reasonable length of time e. level of complexity c. alternative accounting principles 5. The primary purpose of the Audit Committee is to: a. monitor the professional competence of the auditor. b. relieve management of the need to interact, on a day-to-day basis, with the external auditor. c. strengthen the independence of the external auditors. d. act as liaison between the external auditors and the internal auditors. e. discuss the scope of the audit with the auditor. 6. Which one of the following assertions is not made by management in placing an item in the financial statements? a. existence or occurrence d. presentation and disclosure b. direct controls e. completeness c. rights and obligations 7. Choices about audit evidence are influenced by all of the following except: a. the auditor's understanding of the business and industry. b. decisions about inherent risk and control risk. c. comparisons of the auditor's expectations of the financial statements with the client's books and records. d. decisions about immaterial risk factors. e. decisions about assertions that are material to the financial statements. 8. Which of the following would not be considered underlying accounting data? a. sales invoices d. accounting manuals b. the general ledger e. accounts receivable ledger c. books of original entry 9. Which one of the following Principles applies only to an individual who renders service to the public? a. Responsibilities d. Scope and Nature of Services b. Objectivity and Independence e. Due Care c. The Public Interest 10. If a CPA recklessly abandons standards of due care and diligence while performing an audit, he or she may be held liable to unknown third parties for: a. fraudulent misconduct. d. contributory negligence b. gross misconduct. e. gross negligence c. ordinary negligence. 1

. 11. The concept of materiality is defined by the Accounting Standards Council in terms of the judgment of the: a. auditor. d. users. b. preparer. e. PICPA members c. ASC members. . 12. The statement that the reviewer "is not aware of any material modifications that should be made to the statements in order for them to be in conformity with GAAP" is known as: a. reasonable assurance. d. necessary ignorance. b. negligent performance. e. positive assurance. c. negative assurance. 13. Which one of the following reports serves as the primary communication of audit findings? a. the auditor's report on internal controls. b. the auditor's report on financial statements c. the auditor's report on disagreements with management. d. the auditor's report on significant audit adjustments. e. the auditor's report on consultation with other accountants. 14. Which one of the following types of services offered by a CPA is not an attest service? a. Examination d. Audit b. Review e. Accounting c. performing agreed-upon procedures 15. There are several critical aspects of the business cycle that are important for the auditor to understand. These include all of the following except: a. an entity's operating and financing decisions. b. management, management's goals and organizational resources. c. how core processes result in growth, profits, cash flows and value. d. the entity's products and services, markets, customers, and competition. e. the entity's core processes and operating cycle. 16. Which of the following is an incorrect statement concerning one of the field work standards? a. Audit planning includes the development of audit strategies. b. Audit planning is aimed primarily at effectiveness, with little effect on efficiency. c. Understanding of the internal control structure is necessary in order to plan the audit. d. Proper supervision is essential because major portions of the audit are often executed by staff assistants with limited experience. e. The auditor must have a reasonable basis, in the form of gathered evidence, for expressing an opinion. 17. The third phase of the audit involves performing audit tests. The Generally Accepted Auditing Standards that apply to this phase of the audit include: a. the field work standards only. d. the general standards only. b. the general and the field work standards. e. all of the ten standards c. the general and the reporting standards. . 18. Which one of the following services is often performed on public companies' interim financial statements and nonpublic companies' annual financial statements? a. examination d. review b. accounting e. consulting c. auditing 19. A direct or material indirect financial interest in the client would impair independence if the interest were held during which of the following time periods? a. at the time of issuing the opinion b. from the statement date to the time of issuing the opinion c. from the beginning of the period covered by the statements to the time of issuing the opinion d. during the engagement up to the date that auditing field work is completed e. during the engagement or at the time of issuing the opinion 20. Compliance audits based on criteria established by management are usually made by: a. internal auditors. b. external auditors. c. upper management. d. the company employees being evaluated. e. governmental auditors. 2

21. The fourth phase of the audit involves reporting. The Generally Accepted Auditing Standards that apply to this phase of the audit include: a. the reporting standards only. d. the general standards only. b. the reporting and the field work standards. e. all of the ten standards c. the general and the reporting standards. 22. Use of the auditing procedure confirming should normally involve all of the following except: a. direct evidence being obtained from outsiders. d. auditor control of the mailing. b. client initiation of the request. e. responses received by the auditor c. written request and an oral response. d. auditor control of the mailing. . 23. Which one of the following terms is not part of the definition of auditing? a. communicating the results d. evaluating evidence b. interested users e. auditing standards c. systematic process 24. Which one of the following services includes tax planning and financial statement analysis? a. technology services d. review b. management consulting e. examination c. financial planning 25. Tests of details of balances focus on obtaining evidence: a. directly about an account balance. b. by inspecting the individual debit and credit entries to the account. c. directly from an outside source. d. in the least costly manner. e. to refute instead of support an assertion. 26. A CPA firm would issue a "summary of findings" in connection with which one of the following types of services? a. auditing d. review b. the application of agreed-upon procedures e. accounting c. examination 27. Gross negligence can best be defined as: a. failure to exercise due care. d. criminal fraud b. misrepresentation. e. collusion c. failure to exercise even slight care. . 28. Auditing is based on the assumption that financial data are verifiable. Data are verifiable when two or more qualified individuals, a. working together, can prove, beyond doubt, the accuracy of the data. b. working independently, each reach essentially similar conclusions. c. working independently, can prove, beyond reasonable doubt, the truthfulness of the data. d. working together, can agree upon the accuracy of the data. e. working together, each reach essentially similar conclusions. 29. Which of the following best describes the relationship that should exist between the external auditor and the management of the client company? a. adversarial relationship d. mutual caution and suspicion b. mutual trust and respect e. skeptical vigilance c. advocacy of management's position 30. With respect to audit objectives, the term validity relates to which of the following assertions? a. existence and occurrence d. presentation and disclosure b. completeness e. rights and obligations c. valuation or allocation 31. CPA firms' grouping partners by industry encourages them to share knowledge of the underlying economic drivers of profitability for an industry and to develop a depth of expertise regarding: a. a high quality of client service. d. the reasonableness of computer controls b. a higher level of professional skepticism. e. best-in-class practices in an industry. c. important information system issues for a client. . 3

32. Which one of the following consists primarily of inquiries of an entity's management and comparative analyses of financial information? a. audit d. review b. compilation e. examination c. agreed-upon procedures 33. Inherent risk is defined in terms of: a. a total absence of controls. b. an ideal set of controls. c. the existing controls.

d. the standard controls for the client's industry e. a full set of controls

34. An auditor is examining the detailed debit and credit activity in an account. The auditor is most likely performing: a. analytical procedures. d. tests of details of transactions b. tests of controls. e. tests of compliance c. tests of details of balances. . 35. When planning the audit, the auditor must make the following important decisions except the: a. assignment of staff to perform audit tests. d. extent of tests to be performed. b. nature of tests to be performed. e. timing of tests to be performed. c. characteristics of tests to be performed. 36. The rights and obligations assertion applies to: a. current liability items only. d. assets that are not owned by the company. b. revenue and expense items only. e. balance sheet items only c. both income statement and balance sheet items. . 37. Required auditor communication to the Audit Committee concerning illegal acts detected includes: a. all material items. b. all that are not adequately addressed by management. c. only those that have an effect on the audit report. d. only those that constitute management fraud. e. any such acts. 38. For a particular assertion, control risk is the risk that: a. a material misstatement will occur in the accounting process. b. controls will not detect a material misstatement that occurs. c. audit procedures will fail to detect a weak control system. d. the prescribed control procedures will not be applied uniformly. e. an immaterial misstatement will occur in the accounting process. 39. There are four conditions that give rise to the need for independent audits of financial statements. One of these conditions is complexity. In this context, complexity relates to all of the following except complexity: a. of the accounting process. d. of the subject matter, or GAAP b. in evaluating the quality of financial statements. e. of the decision process c. of financial statement preparation. 40. The auditor's legal liability to third parties under common law extends to: a. all third parties for all acts of negligence. b. all third parties for acts of fraud; select third parties for gross and ordinary negligence. c. select third parties for fraud, gross negligence, and ordinary negligence. d. all third parties for all acts of willful misconduct. e. all third parties for acts of fraud and gross negligence; select third parties for ordinary negligence. 41. Generally accepted auditing standards recognize two categories of evidential matter: underlying accounting data and corroborating information. In making an audit in accordance with GAAS: a. corroborating information is always required, while underlying accounting data may be gathered under certain circumstances. b. underlying accounting data must always be gathered, while corroborating information need only be obtained when the accounting records are not reliable. c. both categories are required. d. the auditor may choose the category to use, and omit the other. e. neither category is required.

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42. Tests of details of transactions primarily involve: a. tracing and vouching. d. income statement accounts b. confirmation with outsiders. e. scanning and recalculation c. observation and inquiry. . . 43. Specific audit objectives are normally: a. the same as the categories of management's financial statement assertions. b. developed for each item in the financial statements and derived from the categories of management's financial statement assertions. c. derived from the categories of management's financial statement assertions. d. developed for each item in the financial statements. e. developed for material items in the financial statements. 44. An audit that involves obtaining and evaluating evidence about the efficiency and effectiveness of an entity's operating activities in relation to specified objectives is a(n): a. internal audit. d. compliance audit b. external audit. e. financial statement audit c. operational audit. 45. Within the generally accepted auditing standards, the general standards relate primarily to: a. qualifications of the auditor and the quality of the auditor's work. b. qualifications of the auditor. c. the relationship between GAAS and generally accepted accounting principles. d. the fairness of the financial statements. e. the general distribution of audit reports. 46. Every independent audit engagement involves both auditing standards and auditing procedures. The relationship between the two may be illustrated by how they apply from engagement to engagement. The best representation of this application is that, from one audit engagement to the next is: Auditing Auditing Standards Procedures a. apply uniformly apply uniformly b. may vary apply uniformly c. apply uniformly may vary d. may vary may vary e. apply uniformly are optional 47. Working papers provide all of the following except: a. a means for coordinating the audit. b. the principal support for the financial statements. c. evidence that the audit was made in accordance with GAAS.

d. the principal support for the auditor's report e. a means for supervising the audit.

48. In determining the sufficiency of evidential matter, which of the following would not normally be a factor? a. cost/benefit considerations d. audit risk b. the sampling technique used e. the size of the population c. materiality of the account 49. In addition to issuing a report on the financial statements, the auditor discusses certain matters with the audit committee. Such matters include the discussion of: a. management judgments. d. consultation with other accountants b. accounting estimates. e. difficulties encountered in performing the audit c. insignificant accounting policies. . 50. Which of the following would not be considered corroborating information? a. canceled checks held by the client d. the accountant's work sheet b. confirmation from vendors e. other information obtained by the auditor c. oral evidence obtained from client personnel 51. In regard to communication of other findings, the resulting reports may vary significantly depending on the nature of the engagement, but they usually contain a description of the: a. findings. d. internal controls b. scope of work planned. e. disagreements with management. c. objectives. . 5

52. Financial statement audits may have a direct effect on a number of items. Such audits are least likely to have a direct effect on: a. the market price of a company's stock. d. management's role in the preparation of the financial statements b. employee honesty and efficiency. e. employee attitude toward fraud. c. cost of borrowed capital. 53. Which of the following would not be considered an analytical procedure? a. calculate the gross profit ratio and compare it to the industry figure b. compare current year's operating expenses to prior year's c. compare current year's working capital to prior year's d. divide sales commissions by sales and compare the results to the established commission rate e. compare the per unit price on a sales invoice to the master price list 54. The second phase of the audit involves planning. The Generally Accepted Auditing Standards that apply to this phase of the audit include: a. the field work standards only. d. the general standards only b. the general and the field work standards. e. all of the ten standards c. the general and the reporting standards. 55. Which one of the following is the service in which the CPA firm issues a written communication that expresses a conclusion about the reliability of a written assertion that is the responsibility of another party? a. consulting service d. compilation service b. attest service e. examination service c. accounting service 56. Which one of the following Principles relates to being impartial and unbiased in all matters pertaining to an engagement? a. Responsibilities d. Scope and Nature of Services b. Objectivity and Independence e. Due Care c. The Public Interest 57. In which one of the following situations would independence not be impaired? a. direct financial interest in a partnership that invests in a client b. stock owned in client is put in a trust created as an education fund for the member's minor child c. attorney/CPA provides legal service as general counsel for an auditing client d. membership held in a trade association that is a client; member does not serve in a management capacity e. full participation in the managerial decision-making process of an audit client 58. Which one of the following is not an example of a specialist as defined by audit standards? a. engineers b. appraisers c. actuaries d. internal auditors e. attorneys 59. Which of the following is not a tort action? a. breach of contract b. negligence c. gross negligence d. fraud e. ordinary negligence 60. The five management assertions outlined in generally accepted auditing standards include all of the following except: a. rights and obligations. b. materiality. c. existence and occurrence. d. presentation and disclosure. e. valuation or allocation. 61. Which of the following would not be a factor in determining the competency of evidential matter? a. the source of the evidence b. timeliness of the evidence c. the degree of objectivity of the evidence d. the cost of gathering the evidence 6

e. the relevance of the evidence 62. Determining whether amounts are in conformity with GAAP addresses the proper measurement of assets, liabilities, revenues, and expenses which includes all of the following except: a. the reasonableness of management's accounting estimates. b. proper application of valuation principles such as cost, net reliable value, market value, and present value. c. consistency in the application of accounting principles. d. the reasonableness of management's accounting policies. e. proper application of the matching principle. 63. Documentary evidence may be produced by all of the following auditing procedures except: a. tracing. b. reperforming. c. vouching. d. counting. e. confirming. 64. Unpaid fees for professional services will impair independence if the: a. previous year's fee has not been paid by the start of the current year's engagement. b. previous year's fee has not been paid by the time the current year's report is issued. c. previous year's fee has not been paid by the financial statement date. d. current year's fee has not been paid by the time the report is issued. e. previous year's fee has not been paid by the time the current year's field work has been completed. 65. In the final analysis, the amount and kinds of evidential matter required to support the auditor's opinion should be determined by: a. professional standards. b. the audit committee. c. auditor judgment. d. rigorous statistical analysis. e. generally accepted auditing standards. 66. In accepting an engagement, an auditor takes on professional responsibilities to: a. the public. b. the client. c. other members of the public accounting profession. d. the public, the client, and other members of the public accounting profession. e. the client and the public.

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--Page 13 67. A code of professional ethics should be designed to elicit professional behavior that is: a. equal to that required by the law. b. ideal. c. below the ideal but above the law. d. not directly addressed by the law. e. equal to the ideal. 68. Which of the following is not normally found in the engagement letter? a. a disclaimer on detecting all material irregularities b. the use of binding arbitration in the case of a dispute c. the objective or purpose of the audit d. an indication of the fee, or method of determining the fee e. a space for the client's approving signature 69. In order to effectively audit a company's financial statements, a CPA must be able to do all of the following except: a. apply ethical rules of the profession. b. assess risk, verify management's assertions and document audit conclusions. c. understand an entity's goals and objectives and determine the degree to which those goals and objectives have been met. d. understand the company's internal controls and evaluate the degree to which it serves the client's needs. e. evaluate an entity's cash flow, profitability, liquidity, solvency, operating cycle, and its performance in an industry relative to its customers. 70. The first phase of an audit involves the accept/reject decision for the client in question. The Generally Accepted Auditing Standards that apply to this phase of the audit include: a. the field work standards only. b. the general and the field work standards. c. the general and the reporting standards. d. the general standards only. e. all of the ten standards. 71. The need for independent audits of financial statements can be attributed to all of the following conditions except: a. remoteness. b. complexity. c. consequence. d. validity. e. conflict of interest.

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--Page 14 72. Which of the following auditing procedures is least likely to disclose an understatement? a. vouching b. tracing c. inquiring d. counting e. confirming 73. The main need for a professional code of ethics is to: a. foster professional harmony. b. avoid regulation from external sources. c. keep the level of competition within the profession to a minimum. d. increase public confidence in the profession. e. avoid regulation from internal sources. 74. When considering whether to accept an engagement, the auditor should consider the implications for accepting the engagement if: a. management welcomes visits to all locations that the auditor considers material. b. management does not restrict contacts with customers. c. the auditor is not engaged after year-end. d. the predecessor auditor's workpapers are not available for review. e. management does not restrict contacts with suppliers. 75. The primary example of an audit service is the: a. operational audit. b. financial statement audit. c. compliance audit. d. internal audit. e. external audit. 76. Top down audit evidence focuses the auditor's attention on which one of the following? a. core business products b. the auditor's goals and objectives c. the organization's competitive disadvantage in the marketplace d. how management uses its business processes to attain certain resources e. obtaining an understanding of the business and industry 77. Individuals or entities whom the auditor either knew or should have known would rely on the audit report in making business and investment decisions are: a. third parties. b. foreseen beneficiaries. c. primary beneficiaries. d. secondary beneficiaries. e. foreseeable parties.

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--Page 15 78. The third phase of the audit involves performing audit tests. The primary purpose of this step is to obtain evidence about: a. the integrity of management. b. the effectiveness of management. c. the effectiveness of the internal control structure. d. the effectiveness and the integrity of management. e. the effectiveness of the internal control structure and the fairness of the financial statements. 79. In the investigation of a potential new client, if the client refuses to give permission to inquire of the predecessor auditor, or if the predecessor does not respond fully, the successor auditor should: a. consider the implications in making the accept/reject decision. b. not accept the engagement. c. request an AICPA-sanctioned peer review of the predecessor. d. request assistance from the SEC. e. immediately inform the appropriate state board of accountancy. 80. Anyone identified to the auditor by name prior to the audit who is to be the principal recipient of the auditor's report is a: a. third party. b. foreseen beneficiary. c. primary beneficiary. d. foreseeable party. e. secondary beneficiary. 81. Internal auditors are primarily involved with: a. compliance audits. b. operational audits. c. compliance audits and operational audits. d. financial statement audits. e. governmental audits. 82. The completeness assertion would be violated if: a. fictitious sales transactions were included in accounts receivable. b. the allowance for doubtful accounts was understated. c. unbilled shipments had occurred during the period. d. disclosure in the statements of pledged receivables was inadequate. e. the balance of accounts payable was overstated. 83. The Due Care Principle in the AICPA's Code of Professional Conduct does not require of the auditor: a. freedom from errors in judgment. b. thoroughness in their work. c. completion of the service promptly. d. observation of technical and ethical standards. e. continual improvement in competence.

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--Page 16 84. The subject of the auditing procedure observing is least likely to be: a. personnel. b. procedures. c. processes. d. inventory taking. e. physical assets. 85. The quality control element (s) most directly related to the auditor's assessment of her competence to perform the audit is (are): a. assigning personnel to the engagement and consultation. b. assigning personnel to the engagement. c. consultation. d. independence. e. supervision. 86. A tour of the operating facilities is least likely to provide the auditor familiarity with the: a. location of computing facilities. b. plant layout. c. potential trouble spots such as obsolete materials. d. storage facilities. e. manufacturing process. 87. The main purpose of the engagement letter is to: a. avoid litigation. b. indicate the likely opinion to be issued. c. confirm the terms of the engagement. d. clearly delineate management's responsibility for the conduct of the audit. e. clearly delineate the auditor's responsibility for the conduct of the audit. 88. The subject of the auditing procedure inspecting is least likely to be: a. documents. b. physical assets. c. accounting records. d. lease agreements. e. personnel. 89. The essence of the due care standard is that the auditor should not be guilty of: a. bias. b. objectivity. c. errors in judgment. d. fraud. e. negligence.

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--Page 17 90. Dual-purpose tests are audit tests designed to: a. test more than one control with a single procedure. b. test controls that are relevant to multiple assertions. c. provide evidence for more than a single accounting period. d. test dual controls with multiple procedures. e. test for monetary errors while testing for compliance with controls. 91. Which one of the following is not among the conditions that give rise to a demand by external users for independent audits of financial statements? a. remoteness of users b. complexity of subject matter c. the securities acts, administered by the SEC d. potential conflict of interest between users and preparers of the statements e. consequence for making decisions 92. An audit that involves obtaining and evaluating evidence in order to determine whether certain financial or operating activities of an entity conform to specified conditions, rules, or regulations is a(n): a. internal audit. b. external audit. c. operational audit. d. compliance audit. e. financial statement audit. 93. Which one of the following is among the three components of audit risk? a. incurrence risk b. occurrence risk c. rejection risk d. acceptance risk e. control risk 94. Which of the following is not considered a substantive test? a. analytical procedures b. tests of detail of transactions c. tests of controls d. tests of detail of balances e. tests of reasonableness of account balances 95. Which one of the following is not a key step in planning the audit? a. Perform analytical procedures. b. Consider audit risk. c. Make preliminary judgments about materiality levels. d. Develop preliminary audit strategies for significant assertions. e. Obtain an understanding of the client's external controls.

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--Page 18 96. In the communication with the predecessor auditor, the potential successor should make specific and reasonable inquiries regarding matters that may affect the decision to accept the engagement. Which of the following items is least likely to be included in the inquiries? a. the integrity of management b. disagreements with management about accounting matters c. specific areas of audit difficulty and cost d. the predecessor's understanding of the reasons for a change in auditors e. disagreements with management about auditing matters 97. When providing audit services, the CPA is expected to be: a. independent of the client. b. an advocate for the client. c. an advocate for the general public. d. indifferent to the effect of the financial statements and the audit report. e. able to make managerial decisions for the client. 98. Which of the following would not be considered an indirect financial interest for a given CPA? a. The CPA owns stock in a mutual fund, which owns stock in the client. b. The CPA owns stock in a bank that provides the line of credit to the client company. c. The CPA's nondependent close relative has a financial interest in the client company. d. The CPA's dependent child owns an immaterial amount of stock in the client company. e. The CPA received cash advances totaling eight thousand dollars from a bank that is a client. 99. If reported sales for 20X0 erroneously include sales that occurred in 20X1, the assertion violated on the 20X0 statements would be: a. existence or occurrence b. completeness c. valuation or allocation. d. presentation and disclosure e. rights and obligations

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--Page 19 100. The typical audit team consists of: a. one or more juniors, who perform the most distasteful tasks and procedures. b. a partner, who has both overall and final responsibility for the engagement. c. staff assistants, who perform many of the required audit procedures. d. one or more managers, who usually have significant expertise in the industry and who coordinate and supervise the execution of the audit program. e. one or more seniors, who may have responsibility for planning the audit, executing parts of the audit program and for supervising and reviewing the work of staff assistants.

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--Page 20 ANSWER KEY +-------+------+--------+------+--------+--------+--------+--------+------+ | Text | Bank | Exam | | | Ques | Diff | Lrng | | |Chapter| Ref |Question|Answer| Type | Cat | Lvl | Obj | Min. | +-------+------+--------+------+--------+--------+--------+--------+------+ | 1 10 1 a MChoice | | 1 25 2 e MChoice | | 2 4 3 d MChoice | | 2 13 4 e MChoice | | 2 8 5 c MChoice | | 5 1 6 b MChoice | | 6 1 7 d MChoice | | 6 7 8 a MChoice | | 3 7 9 d MChoice | | 4 30 10 e MChoice | | 5 6 11 d MChoice | | 1 24 12 c MChoice | | 5 19 13 b MChoice | | 1 8 14 e MChoice | | 7 24 15 a MChoice | | 2 11 16 b MChoice | | 7 3 17 a MChoice | | 1 23 18 d MChoice | | 3 15 19 e MChoice | | 1 13 20 a MChoice | | 7 5 21 b MChoice | | 6 11 22 c MChoice | | 1 12 23 e MChoice | | 1 15 24 c MChoice | | 5 17 25 a MChoice | | 1 22 26 b MChoice | | 4 2 27 c MChoice | | 2 5 28 b MChoice | | 2 7 29 b MChoice | | 6 5 30 a MChoice | | 5 21 31 e MChoice | | 1 14 32 d MChoice | | 5 8 33 a MChoice | | 5 16 34 d MChoice | | 6 3 35 c MChoice | | 5 4 36 e MChoice | | 2 16 37 e MChoice | | 5 9 38 b MChoice | | 2 2 39 e MChoice | | 4 6 40 e MChoice | | 6 9 41 c MChoice | | 5 15 42 a MChoice | | 6 6 43 b MChoice | | 1 1 44 c MChoice | | 2 9 45 a MChoice | | 2 12 46 c MChoice | | 6 22 47 b MChoice | | 5 11 48 b MChoice | +-------------------------------------------------------------------------+

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--Page 21 +-------+------+--------+------+--------+--------+--------+--------+------+ | Text | Bank | Exam | | | Ques | Diff | Lrng | | |Chapter| Ref |Question|Answer| Type | Cat | Lvl | Obj | Min. | +-------+------+--------+------+--------+--------+--------+--------+------+ | 5 20 49 c MChoice | | 6 8 50 d MChoice | | 5 22 51 a MChoice | | 2 3 52 a MChoice | | 6 10 53 e MChoice | | 7 2 54 b MChoice | | 1 20 55 b MChoice | | 3 8 56 b MChoice | | 3 26 57 d MChoice | | 7 17 58 d MChoice | | 4 1 59 a MChoice | | 6 4 60 b MChoice | | 5 12 61 d MChoice | | 5 5 62 d MChoice | | 6 15 63 b MChoice | | 3 22 64 b MChoice | | 5 10 65 c MChoice | | 7 7 66 d MChoice | | 3 1 67 c MChoice | | 7 20 68 b MChoice | | 5 18 69 e MChoice | | 7 1 70 b MChoice | | 2 6 71 d MChoice | | 6 14 72 a MChoice | | 3 2 73 d MChoice | | 7 13 74 d MChoice | | 1 11 75 b MChoice | | 6 2 76 e MChoice | | 4 10 77 e MChoice | | 7 4 78 e MChoice | | 7 10 79 a MChoice | | 4 5 80 c MChoice | | 1 18 81 c MChoice | | 5 3 82 c MChoice | | 3 6 83 a MChoice | | 6 13 84 e MChoice | | 7 15 85 a MChoice | | 7 27 86 a MChoice | | 7 19 87 c MChoice | | 6 12 88 d MChoice | | 2 10 89 e MChoice | | 5 13 90 e MChoice | | 2 1 91 c MChoice | | 1 2 92 d MChoice | | 5 7 93 e MChoice | | 5 14 94 c MChoice | | 7 23 95 e MChoice | | 7 9 96 c MChoice | +-------------------------------------------------------------------------+

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--Page 22 +-------+------+--------+------+--------+--------+--------+--------+------+ | Text | Bank | Exam | | | Ques | Diff | Lrng | | |Chapter| Ref |Question|Answer| Type | Cat | Lvl | Obj | Min. | +-------+------+--------+------+--------+--------+--------+--------+------+ | 1 17 97 a MChoice | | 3 18 98 d MChoice | | 5 2 99 a MChoice | | 7 16 100 a MChoice | +-------------------------------------------------------------------------+

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