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CPA AUD Study Guide: Internal Control & Risk Assessment | Gleim Unit 2

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Master Auditing concepts for the CPA Exam with this guide to Gleim Unit 2. Covers internal control, entity-level controls, and risk assessment procedures to effectively plan an audit engagement.

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Page 1 of 18




COMMERCIAL GLEIM UNIT 2 [60 QUESTIONS AND
CORRECT ANSWERS]
True airspeed is best described as calibrated airspeed corrected
for ......ANSWER........altitude and non standard temperature

Maximum structural cruising speed is the maximum speed at
which an airplane can be operated during
......ANSWER........Normal operations

Why should flight speeds above Vne be avoided?
......ANSWER........Design limit load factors may be exceeded, if
gusts are encountered

Which airspeed would a pilot be unable to identify by the color
coding of an airspeed indicator? ......ANSWER........The
maneuvering speed

Calibrated airspeed is best described as indicated airspeed
corrected for ......ANSWER........installation and instrument error

True airspeed is best described as calibrated airspeed corrected
for ......ANSWER........Altitude and nonstandard temperature

(Refer to figure 5 above.) Point C references
......ANSWER........VA+

(Refer to figure 5 above.) The horizontal dashed line from point
C to point E represents ......ANSWER........Positive limit load factor

,Page 2 of 18




(Refer to figure 5 on page 58.) The vertical line from point E to
point F is represented on the airspeed indicator by the
......ANSWER........Upper limit of the yellow arc

(Refer to Figure 5 on page 58.) The vertical line from point D to
point G is represented on the airspeed indicator by the
maximum speed limit of the ......ANSWER........Green Arc

Structural damage or failure is more likely to occur in smooth air
at speeds above ......ANSWER........Vne (never exceed)

What is an advantage of an electric turn coordinator if the
airplane has a vacuum system for other gyroscopic instruments
......ANSWER........It is a backup in case of vacuum system failure.

What is an operational difference between the turn coordinator
and the turn-and-slip indicator? The turn coordinator
......ANSWER........indicates roll rate, rate of turn, and
coordination; the turn-and-slip indicator indicates rate of turn
and coordination.

You are flying an aircraft equipped with an electronic flight
display and the air data computer fails. What instrument is
affected? ......ANSWER........Airspeed indicator

What steps must be taken when flying in glass flight decks to
ensure safe flight? ......ANSWER........Regularly scan both inside
and outside, use all appropriate checklists, and cross-check with
other forms of information

What is the benefit of flying with a glass flight deck?
......ANSWER........Situational awareness is increased.

, Page 3 of 18




An aircraft which is equipped with an electronic flight display
(EFD) can ......ANSWER........Offer new capabilities and simplify
the basic flying task

At high altitudes, an excessively rich mixture will cause the
......ANSWER........fouling of spark plugs

What will occur if no leaning is made with the mixture control as
the flight altitude increases? ......ANSWER........The density of air
entering the carburetor decreases and the amount of fuel
remains constant

The basic purpose of adjusting the fuel/air mixture control at
altitude is to ......ANSWER........Decrease the fuel flow to
compensate decreased air density

Fuel/Air ratio is the ratio between the ......ANSWER........weight of
fuel and weight of air entering the cylinder

The pilot controls the air fuel ratio with the
......ANSWER........Mixture control

What effect, if any, would a change in ambient temperature or
air density have on gas turbine engine performance?
......ANSWER........As temperature increases, thrust decreases.

Fouling of spark plugs is more apt to occur if the aircraft
......ANSWER........gains altitude with no mixture adjustment.

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