In which of the following situations would a disclaimer of opinion not be appropriate?

In which of the following situations would a disclaimer of opinion not be appropriate?



a. The auditor is not independent.
b. The client imposed a substantial restriction on the scope of the audit.
c. The financial statements have a departure from GAAP that is not justified.
d. A disclaimer of opinion would be appropriate in all of the above situations.






Answer: C

When disclaiming an opinion because of a client-imposed scope limitation, which of the following is false regarding changes that would be made to the audit report?

When disclaiming an opinion because of a client-imposed scope limitation, which of the following is false regarding changes that would be made to the audit report?





a. The auditor would indicate in a separate paragraph why the audit did not comply with professional auditing standards.
b. The auditor would omit the scope paragraph.
c. The auditor would modify the introductory paragraph.
d. The auditor would omit the opinion paragraph.








Answer: D

When an auditor issues an adverse opinion, which of the following should be included in the opinion paragraph?

When an auditor issues an adverse opinion, which of the following should be included in the opinion paragraph?





a. The reasons that the financial statements are misleading.
b. A reference to a separate paragraph that describes the reason for the adverse opinion.
c. A statement that indicates that the financial statements are fairly stated except for a reason that is described in the separate paragraph.
d. The financial statement effects of the departure from GAAP.








Answer: B

In which of the following circumstances would an auditor be most likely to express an adverse opinion on a company's financial statements?

In which of the following circumstances would an auditor be most likely to express an adverse opinion on a company's financial statements?





a. Information comes to the auditor's attention that raises substantial doubt about the company's ability to continue as a going concern.
b. The auditor is denied access to minutes of board of directors' meetings by the client.
c. Tests of controls indicate that the organization's ICFR is ineffective.
d. The financial statements are not in conformity with FASB requirements regarding the capitalization of leases.








Answer: D

Tech Company has an uncertainty because of pending litigation. The auditor's decision to issue a qualified opinion rather than an unqualified opinion most likely would be determined by which of the following?

Tech Company has an uncertainty because of pending litigation. The auditor's decision to issue a qualified opinion rather than an unqualified opinion most likely would be determined by which of the following?




a. Lack of sufficient evidence.
b. Inability to estimate the amount of loss.
c. The client's lack of experience with such litigation.
d. Adequacy of the disclosures.








Answer: D

Eagle Company's financial statements contain a departure from GAAP because, due to unusual circumstances, the statements would otherwise be misleading. Which of the following audit opinions should the auditor provide?

Eagle Company's financial statements contain a departure from GAAP because, due to unusual circumstances, the statements would otherwise be misleading. Which of the following audit opinions should the auditor provide?





a. Unqualified, but not mention the departure in the auditor's report.
b. Unqualified, and describe the departure in a separate paragraph of the audit report.
c. Qualified, and describe the departure in a separate paragraph of the audit report.
d. Qualified or adverse, depending on materiality, and describe the departure in a separate paragraph of the audit report.










Answer: B

In which of the following situations would an auditor typically issue an unqualified opinion, but include explanatory language?

In which of the following situations would an auditor typically issue an unqualified opinion, but include explanatory language?





a. The client has changed an accounting principle, has reasonable justification for the change, and has followed GAAP in accounting for and disclosing the change.
b. The auditor has substantial doubt about the client being a going concern.
c. The client has had significant transactions with related entities that the auditor wants to emphasize.
d. An auditor would typically issue an unqualified opinion, but include explanatory language, in all of the above situations.






Answer: D

Which of the following describes a situation when an auditor cannot typically issue a standard unqualified audit opinion?

Which of the following describes a situation when an auditor cannot typically issue a standard unqualified audit opinion?





a. The client has prepared its financial statements using IFRS as the financial reporting framework.
b. The auditor has complied with the auditing standards of both the AICPA and the IAASB.
c. The auditor is not independent.
d. The auditor believes that the client will remain a going concern for a reasonable period of time.







Answer: C

In which of the following situations would an auditor ordinarily issue an unqualified audit opinion without an explanatory paragraph?

In which of the following situations would an auditor ordinarily issue an unqualified audit opinion without an explanatory paragraph?






a. The auditor wishes to emphasize that the entity had significant related-party transactions.
b. The auditor decides to refer to the report of another auditor as a basis, in part, for the auditor's opinion.
c. The entity issues financial statements that present financial position and results of operations but omits the statement of cash flows.
d. The auditor has substantial doubt about the entity's ability to continue as a going concern, but the circumstances are fully disclosed in the financial statements.







Answer: B

Which of the following statements is true regarding the auditor's responsibilities related to reporting?

Which of the following statements is true regarding the auditor's responsibilities related to reporting?





a. Sufficient appropriate evidence should be obtained to afford a reasonable basis for the opinion regarding the financial statements under audit.
b. The audit opinion relates only to the client's financial statements, and does not relate to the required footnote disclosures.
c. If the auditor has reservations about the fairness of presentation of the financial statements, the auditor does not need to provide the reason for this reservation, but needs to only state that the financial statements are not fairly presented.
d. All of the above statements are true.






Answer: A

Which of the following statements is false regarding audit reporting?

Which of the following statements is false regarding audit reporting?




a. The auditor's opinion should be expressed in a written report.
b. The auditor should provide an opinion in accordance with the auditor's findings or state that an opinion cannot be expressed.
c. The opinion should state whether the financial statements are presented fairly, in all material respects, in accordance with the applicable financial reporting framework.
d. None of the above statements are false.









Answer: D

Which of the following is not a typical communication between the auditor and the audit committee?

Which of the following is not a typical communication between the auditor and the audit committee? 






A. The auditor should clearly communicate the auditor's responsibility under GAAS.
B. The auditor should clearly communicate the planned scope of the audit engagement with the audit committee and discuss its adequacy.
C. The auditor and management should discuss issues related to the retention of both client staff and audit firm staff during the period of audit.
D. All major accounting disagreements with management, even if eventually resolved, should be discussed with the audit committee.









Answer: C

Management of AllTech, Inc. refuses to sign the management representation letter given to them in the course of the audit on the grounds that it invades the company's privacy. What does this refusal constitute?

Management of AllTech, Inc. refuses to sign the management representation letter given to them in the course of the audit on the grounds that it invades the company's privacy. What does this refusal constitute? 



A. A violation of full and fair disclosure.
B. A securities law violation.
C. A scope limitation.
D. A breakdown in internal controls.








Answer: C

Which of the following statements is false regarding analytical procedures that help auditors assess the overall final presentation of the financial statements?

Which of the following statements is false regarding analytical procedures that help auditors assess the overall final presentation of the financial statements?




A. By performing a final analytical review, the audit firm will identify any unusual, unexpected or unexplained relationships that should be resolved before the issuance of the audit report.
B. A basic five step process for using analytical procedures applies.
C. Analytical procedures provide evidence on whether certain relationships make sense in light of the knowledge obtained during the audit.
D. Auditing standards require the use of analytical procedures in the final review phase of the audit to assist in identifying ending account relationships that are unusual.








Answer: B

If the auditor concludes that there may be a going-concern problem with the client, which of the following is the best course of action for the auditor to follow?

If the auditor concludes that there may be a going-concern problem with the client, which of the following is the best course of action for the auditor to follow? 









A. Issue a qualified report.
B. Identify and assess management's plan to overcome the situation.
C. Chart the negative trends as an addendum to the audit report.
D. Increase fees to cover the probable exposure.








Answer: B


Which one of the following is false regarding the adequacy of disclosures in a financial statement audit?

Which one of the following is false regarding the adequacy of disclosures in a financial statement audit? 






A. The auditor should consider matters for disclosure while gathering evidence during the course of the audit, not just at the end of the audit.
B. One of the key disclosures is a summary of significant accounting policies used by the company.
C. Disclosures should be limited to only checklist items.
D. The auditor's report does not specifically cover the statements made by management in the "Management Discussion and Analysis" (MD&A) section of the annual report.









Answer: C

Which of the following is not true regarding accounting estimates?

Which of the following is not true regarding accounting estimates? 






A. Accounting estimates are based on management's knowledge and experience of past and current events.
B. Accounting estimates are based on management's assumptions about conditions that are expected to exist and courses of action the company expects to take.
C. Accounting estimates are based on both subjective and objective factors
D. Because accounting estimates are based, in part, on management's knowledge and experience, they are not biased.








Answer: D

When responding to the auditor as a result of the audit client's letter of inquiry, how might the attorney limit the response?

When responding to the auditor as a result of the audit client's letter of inquiry, how might the attorney limit the response? 





A. Limit the response to litigation in process.
B. Limit the response to asserted claims.
C. Limit the response to matters to which the attorney has given substantial attention in the form of legal consultation or representation.
D. Limit the response to items which the attorney believes will result in loss to the client.








Answer: C

During the course of an audit, misstatements that are individually immaterial may be detected. What should the auditor do with these?

During the course of an audit, misstatements that are individually immaterial may be detected. What should the auditor do with these?





a. Permanently pass on these immaterial misstatements as they do not individually impact the financial statements.
b. Request that management footnote the immaterial misstatements in the financial statements for fair presentation.
c. Accumulate all of the known and projected misstatements to determine if the impact is material in the aggregate.
d. Roll them forward for three years when they will become material enough to adjust.









Answer: C

An audit firm culture that emphasizes "doing the right thing" does not incorporate which of the following to enhance audit quality?

An audit firm culture that emphasizes "doing the right thing" does not incorporate which of the following to enhance audit quality?








a. Encouraging auditors to seek consultation with other member of the audit firm.
b. Yielding to management's demands in order to promote additional service engagements.
c. Taking sufficient time to deal with difficult client issues.
d. Emphasizing long-term reputation over the immediate satisfaction of client preferences.








Answer: B

The auditor is responsible for evaluating the likelihood of a client not being a going concern for the next 12 months. What basis will the auditor use to assess this issue?

The auditor is responsible for evaluating the likelihood of a client not being a going concern for the next 12 months. What basis will the auditor use to assess this issue?




a. Management integrity.
b. Control environment.
c. Absolute assurance.
d. Substantial doubt.









Answer: D

On what information does the auditor base a going concern evaluation?

On what information does the auditor base a going concern evaluation?




a. On separate procedures.
b. On the management discussion and analysis (MD&A).
c. On information obtained from normal audit procedures performed to test management's assertions.
d. On the statement of cash flows for the current period.








Answer: C

What should an auditor do when becoming aware of violations of the FCPA (Foreign Corrupt Practices Act of 1977)?

What should an auditor do when becoming aware of violations of the FCPA (Foreign Corrupt Practices Act of 1977)?





a. Contact foreign officials in the country where the client has business operations.
b. Notify the audit committee about the violations, their circumstances, and the effects on the financial statements.
c. Contact the U. S. marshals.
d. Design internal controls to deter improper payments.







Answer: B

In evaluating the reasonableness of an estimate, the auditor would not normally concentrate on which of the following factors and assumptions?

In evaluating the reasonableness of an estimate, the auditor would not normally concentrate on which of the following factors and assumptions?





a. Subjective judgments that introduce bias.
b. Deviations from historical patterns.
c. Amounts that are inconsistent with current economic trends.
d. All of these are a focus of the auditor regarding reasonable estimates.







Answer: D

The auditor will send a standard bank confirmation to which of the following?

The auditor will send a standard bank confirmation to which of the following?




a. Financial institutions of customers using the lockbox.
b. Financial institutions for which the client has a balance greater than $0 at the end of the year.
c. Financial institutions with which the client has transacted during the year.
d. Financial institutions used by significant shareholders.









Answer: C

Which of the following best describes kiting?

Which of the following best describes kiting?




a. Theft of cash for personal use and cover-up using the bank statement.
b. A fraudulent cash scheme to overstate cash assets at year-end by manipulating year-end transfers between cash accounts.
c. Manipulation of financial reporting by increasing both cash and debt by the same amount.
d. Colluding to steal cash by wiring money to a fictional vendor and concealing it with customer payments.






Answer: B


During the testing of a year-end bank reconciliation, an auditor noticed that the majority of checks listed as outstanding at year-end had not cleared the bank. Which of the following is a likely explanation?

During the testing of a year-end bank reconciliation, an auditor noticed that the majority of checks listed as outstanding at year-end had not cleared the bank. Which of the following is a likely explanation?






a. A high probability of kiting.
b. A high probability of lapping.
c. The year-end cash disbursements records had been closed prior to year-end.
d. The year-end cash disbursements records had been held open past year-end.





Answer: D

Which of the following is a cash management arrangement with a bank whereby the organization's customers send payments directly to the client's bank, which deposits the remittance to the client's account?

Which of the following is a cash management arrangement with a bank whereby the organization's customers send payments directly to the client's bank, which deposits the remittance to the client's account?




a. Lockbox.
b. Bank transfer.
c. Imprest bank account.
d. Imprest account.








Answer: A

Refer to Exhibit 10.4. Which of the following assertions is relevant to the audit procedure for marketable securities that requires the auditor to examine selected documents to identify any restrictions on the marketability of securities?

Refer to Exhibit 10.4. Which of the following assertions is relevant to the audit procedure for marketable securities that requires the auditor to examine selected documents to identify any restrictions on the marketability of securities?




a. Existence or occurrence.
b. Completeness.
c. Rights and obligations.
d. Valuation and allocation.
e. All of the above.










Answer: C

Refer to Exhibit 10.4 Which of the following assertions is relevant to whether the marketable securities balances include all securities transactions that have taken place during the period?

Refer to Exhibit 10.4 Which of the following assertions is relevant to whether the marketable securities balances include all securities transactions that have taken place during the period?




a. Existence or occurrence.
b. Completeness.
c. Rights and obligations.
d. Valuation or allocation.
e. All of the above.







Answer: B

A bank confirmation contains which of the following two parts? 1. A part that seeks information on the client's deposit balances, the existence of loans, due dates of the loans, interest rates, dates through which interest has been paid, and collateral for loans outstanding. 2. A part that contains a listing of the last checks issued near year end. 3. A part that seeks information about any loan guarantees. 4. A part that lists all transfers between the company's bank accounts for a short period of time before and after year end.

A bank confirmation contains which of the following two parts?
1. A part that seeks information on the client's deposit balances, the existence of loans, due dates of the loans, interest rates, dates through which interest has been paid, and collateral for loans outstanding.
2. A part that contains a listing of the last checks issued near year end.
3. A part that seeks information about any loan guarantees.
4. A part that lists all transfers between the company's bank accounts for a short period of time before and after year end.




a. 1 & 2.
b. 1 & 3.
c. 2 & 3.
d. 2 & 4.
e. 3 & 4.







Answer: B

Which of the following statements regarding independent bank reconciliations is true?

Which of the following statements regarding independent bank reconciliations is true?







a. The auditor's performance of an independent reconciliation of the client's bank accounts provides evidence as to the accuracy of the year-end cash balance.
b. The process reconciles the balance per the bank statements with the balance per the books.
c. An independent test of the bank reconciliation is quite effective in detecting major errors, such as those that might be covered up by omitting or underfooting outstanding checks.
d. When testing the client's bank reconciliation, the auditor should independently verify all material items, such as the balance per the bank statement, deposits in transit, outstanding checks, and other adjustments.
e. All of the above are true.








Answer: E

Refer to Exhibit 10.6. Which of the following represents a monitoring control in the audit program for cash receipts and cash management controls?

Refer to Exhibit 10.6. Which of the following represents a monitoring control in the audit program for cash receipts and cash management controls?





a. Reconciliations of reported cash receipts with remittances prepared by independent parties.
b. Daily review of cash budgets and comparison of them with actual cash balances.
c. Reviews of discrepancies in cash balances.
d. Weekly reporting of customer complaints regarding posting of cash balances and prompt investigation to follow up on cause of complaints.
e. All of the above.







Answer: E

Refer to Exhibit 10.6. Which of the following represents a reasonable test of controls for cash receipts and cash management controls?

Refer to Exhibit 10.6. Which of the following represents a reasonable test of controls for cash receipts and cash management controls?




a. Document internal controls over cash by completing the internal control questionnaire or by flowcharting the process.
b. Prepare an independent bank reconciliation.
c. Obtain a bank confirmation.
d. Obtain a bank cutoff statement.
e. All of the above.








Answer: A

Which mix of evidence would be most appropriate for the following scenario? This is a client where the auditor has assessed the risk of material misstatement related to the existence and completeness of cash as low, and believes that the client has implemented effective controls in the area.

Which mix of evidence would be most appropriate for the following scenario?
This is a client where the auditor has assessed the risk of material misstatement related to the existence and completeness of cash as low, and believes that the client has implemented effective controls in the area.




a. 100% test of details.
b. 70% test of details, 10% analytics, 20% test of controls.
c. 50% test of details, 10% analytics, 40% test of controls.
d. 20% test of details, 40% analytics, 40% test of controls.









Answer: C

Which mix of evidence would be most appropriate for the following scenario? This is a client where the auditor has assessed the risk of material misstatement related to the existence and completeness of cash at the maximum level. This client has incentives to overstate cash in order to meet debt covenants. Further, the client has relatively weak controls to prevent theft of cash, with a few controls being somewhat effective.

Which mix of evidence would be most appropriate for the following scenario?
This is a client where the auditor has assessed the risk of material misstatement related to the existence and completeness of cash at the maximum level. This client has incentives to overstate cash in order to meet debt covenants. Further, the client has relatively weak controls to prevent theft of cash, with a few controls being somewhat effective.



a. 100% test of details.
b. 70% test of details, 10% analytics, 20% test of controls.
c. 50% test of details, 10% analytics, 40% test of controls.
d. 20% test of details, 40% analytics, 40% test of controls.









Answer: B

Which of the following is a common example of trend analysis of accounts and ratios that the auditor might consider for cash accounts?

Which of the following is a common example of trend analysis of accounts and ratios that the auditor might consider for cash accounts?




a. Compare monthly cash balances with past years and budgets.
b. Identify unexpected spikes or lows in cash during the year.
c. Compute trends in interest returns on investments.
d. Analyze cash balances, and changes therein, in relation to new or retiring debt obligations.
e. All of the above.









Answer: E

The first step in performing preliminary analytical procedures is to develop an expectation of the account balance. Which of the following does not typically represent a likely expected relationship for cash accounts?

The first step in performing preliminary analytical procedures is to develop an expectation of the account balance. Which of the following does not typically represent a likely expected relationship for cash accounts?






a. The company reports consistent profits over several years, but operating cash flows are declining.
b. No unusual large cash or other liquid asset transactions are found.
c. Operating cash flow is not significantly different from that of the prior year.
d. Investment income is consistent with the level of and returns expected from the investments.
e. All of the above.







Answer: A

Which of the following controls represents a computerized control used in the audit of cash or other liquid asset accounts?

Which of the following controls represents a computerized control used in the audit of cash or other liquid asset accounts?





a. A unique identifier is assigned to each item.
b. Control totals are used to assure the completeness of processing.
c. Edit tests are used to identify unusual or incorrect items.
d. All of the above.







Answer: D

Why is the amniotic egg considered an important evolutionary breakthrough?

Why is the amniotic egg considered an important evolutionary breakthrough? 





A) It has a shell that increases gas exchange.
B) It allows deposition of eggs in a terrestrial environment.
C) It prolongs embryonic development.
D) It provides insulation to conserve heat.
E) It permits internal fertilization to be replaced by external fertilization.







Answer: B

Which of these are amniotes?

Which of these are amniotes? 





A) amphibians
B) fishes
C) egg-laying mammals
D) placental mammals
E) More than one of these is correct.






Answer: E

What should be true of fossils of the earliest tetrapods?

What should be true of fossils of the earliest tetrapods?




A) They should show evidence of internal fertilization.
B) They should show evidence of having produced shelled eggs.
C) They should indicate limited adaptation to life on land.
D) They should be transitional forms with the fossils of chondrichthyans that lived at the same time.
E) They should feature the earliest indications of the appearance of jaws.








Answer: C

The swim bladder of ray-finned fishes

The swim bladder of ray-finned fishes 




A) was probably modified from simple lungs of chondrichthyans.
B) developed into lungs in saltwater fishes.
C) first appeared in sharks.
D) provides for regulation of buoyancy.
E) Two of the options listed are correct.





Answer: D

There is evidence that ray-finned fishes evolved

There is evidence that ray-finned fishes evolved 






A) in response to a crisis that wiped out the chondrichthyans.
B) directly from lampreys and hagfish.
C) early in the Cambrian period.
D) directly from lancelets.
E) the swim bladder from a lung.






Answer: E

Which of these statements accurately describes a similarity between sharks and ray-finned fishes?

Which of these statements accurately describes a similarity between sharks and ray-finned fishes? 






A) The skin is typically covered by flattened bony scales.
B) They are equally able to exchange gases with the environment while stationary.
C) They are highly maneuverable due to their flexibility.
D) They have a lateral line that is sensitive to changes in water pressure.
E) A swim bladder helps control buoyancy.







Answer: D

A team of researchers has developed a poison that has proven effective against lamprey larvae in freshwater cultures. The poison is ingested and causes paralysis by detaching segmental muscles from the skeletal elements. The team wants to test the poison's effectiveness in streams feeding Lake Michigan, but one critic worries about potential effects on lancelets, which are similar to lampreys in many ways. Why is this concern misplaced?

A team of researchers has developed a poison that has proven effective against lamprey larvae in freshwater cultures. The poison is ingested and causes paralysis by detaching segmental muscles from the skeletal elements. The team wants to test the poison's effectiveness in streams feeding Lake Michigan, but one critic worries about potential effects on lancelets, which are similar to lampreys in many ways. Why is this concern misplaced? 





A) A chemical poisonous to lampreys could not also be toxic to organisms as ancestral as lancelets.
B) Lamprey larvae and lancelets have very different feeding mechanisms.
C) Lancelets do not have segmental muscles.
D) Lancelets live only in saltwater environments.
E) Lancelets and lamprey larvae eat different kinds of food.






Answer: D

Lampreys differ from hagfishes in

Lampreys differ from hagfishes in 






A) lacking jaws.
B) having a cranium.
C) having pharyngeal clefts that develop into pharyngeal slits.
D) having a notochord throughout life.
E) having a notochord that is surrounded by a tube of cartilage.






Answer: E

How many of the following statements about craniates is (are) correct? 1. Craniates are more highly cephalized than are noncraniates. 2. Craniates' genomic evolution includes duplication of clusters of genes that code for transcription factors. 3. The craniate clade is synonymous with the vertebrate clade. 4. Pharyngeal slits that play important roles in gas exchange originated in craniates. 5. The two-chambered heart originated with the early craniates.

How many of the following statements about craniates is (are) correct?
1. Craniates are more highly cephalized than are noncraniates.
2. Craniates' genomic evolution includes duplication of clusters of genes that code for transcription factors.
3. The craniate clade is synonymous with the vertebrate clade.
4. Pharyngeal slits that play important roles in gas exchange originated in craniates.
5. The two-chambered heart originated with the early craniates. 





A) one of these
B) two of these
C) three of these
D) four of these
E) five of these



Answer: D

A new species of aquatic chordate is discovered that closely resembles an ancient form. It has the following characteristics: external armor of bony plates, no paired lateral fins, and a suspension-feeding mode of nutrition. In addition to these, it will probably have which of the following characteristics?

A new species of aquatic chordate is discovered that closely resembles an ancient form. It has the following characteristics: external armor of bony plates, no paired lateral fins, and a suspension-feeding mode of nutrition. In addition to these, it will probably have which of the following characteristics? 




A) legs
B) no jaws
C) an amniotic egg
D) endothermy





Answer: B

Which of the following statements would be least acceptable to most zoologists?

Which of the following statements would be least acceptable to most zoologists? 






A) The extant lancelets are contemporaries, not ancestors, of vertebrates.
B) The first fossils resembling lancelets appeared in the fossil record around 530 million years ago.
C) Recent work in molecular systematics supports the hypothesis that lancelets are the most recent common ancestor of all vertebrates.
D) The extant lancelets are the immediate ancestors of the fishes.
E) Lancelets display the same method of swimming as do fishes.






Answer: D

Which of the following combinations of phylum and description is incorrect?

Which of the following combinations of phylum and description is incorrect? 




A) Echinodermata–bilateral symmetry as a larva, coelom present
B) Nematoda–roundworms, pseudocoelomate
C) Cnidaria–radial symmetry, polyp and medusa body forms
D) Platyhelminthes–flatworms, gastrovascular cavity, acoelomate
E) Porifera–gastrovascular cavity, coelom present






Answer: E

The water vascular system of echinoderms

The water vascular system of echinoderms 





A) functions as a circulatory system that distributes nutrients to body cells.
B) functions in locomotion and feeding.
C) is bilateral in organization, even though the adult animal is not bilaterally symmetrical.
D) moves water through the animal's body during suspension feeding.
E) is analogous to the gastrovascular cavity of flatworms.






Answer: B

The teacher and class were especially saddened when the colonial hydrozoan died. They had watched it carefully, and the unfortunate creature never even got to produce offspring by budding. Yet, everyone was elated when Tommy (now recovered) noticed a small colonial hydrozoan growing in a part of the tank far from the location of the original colony. The teacher was apparently unaware that these hydrozoans exhibit

The teacher and class were especially saddened when the colonial hydrozoan died. They had watched it carefully, and the unfortunate creature never even got to produce offspring by budding. Yet, everyone was elated when Tommy (now recovered) noticed a small colonial hydrozoan growing in a part of the tank far from the location of the original colony. The teacher was apparently unaware that these hydrozoans exhibit 






A) spontaneous generation.
B) abiogenesis.
C) alternation of generations.
D) ecdysis.
E) a medusa stage.





Answer: E

An elementary school science teacher decided to liven up the classroom with a saltwater aquarium. Knowing that saltwater aquaria can be quite a hassle, the teacher proceeded stepwise. First, the teacher conditioned the water. Next, the teacher decided to stock the tank with various marine invertebrates, including a polychaete, a siliceous sponge, several bivalves, a shrimp, several sea anemones of different types, a colonial hydra, a few coral species, an ectoproct, a sea star, and several herbivorous gastropod varieties. Lastly, she added some vertebrates–a parrotfish and a clownfish. She arranged for daily feedings of copepods and feeder fish

An elementary school science teacher decided to liven up the classroom with a saltwater aquarium. Knowing that saltwater aquaria can be quite a hassle, the teacher proceeded stepwise. First, the teacher conditioned the water. Next, the teacher decided to stock the tank with various marine invertebrates, including a polychaete, a siliceous sponge, several bivalves, a shrimp, several sea anemones of different types, a colonial hydra, a few coral species, an ectoproct, a sea star, and several herbivorous gastropod varieties. Lastly, she added some vertebrates–a parrotfish and a clownfish. She arranged for daily feedings of copepods and feeder fish 



One day, little Tommy (a student in an undersupervised class of 40 fifth graders) got the urge to pet Nemo (the clownfish), who was swimming among the waving petals of a pretty underwater "flower" that had a big hole in the midst of the petals. Tommy giggled upon finding that these petals felt sticky. A few hours later, Tommy was in the nurse's office with nausea and cramps. Microscopic examination of his fingers would probably have revealed the presence of 

A) teeth marks. 
B) spines.
C) spicules.
D) nematocysts.
E) a radula.


Answer: D


How many of the following organisms possess bilateral symmetry as adults? 

1. sponges
2. molluscs
3. echinoderm
4. sea anemones
5. ectoprocts

A) one of these
B) two of these
C) three of these
D) four of these
E) five of these


Answer: D


If the teacher wanted to show the students what a lophophore is and how it works, the teacher would point out a feeding 

A) hydra.
B) sponge.
C) bivalve.
D) gastropod.
E) ectoproct.

Answer: E


The bivalves started to die one by one; only the undamaged shells remained. To keep the remaining bivalves alive, the teacher would have to remove the 

A) sea anemones.
B) sea star.
C) gastropods.
D) ectoprocts.
E) parrotfish.


Answer: B


If the teacher had used a dissecting microscope to examine the outer surfaces of the empty bivalve shells, the teacher would probably have seen marks that had been left by 


A) jaws.
B) nematocysts.
C) tubefeet.
D) a lophophore.
E) a madreporite.


Answer: C


The teacher was unaware of the difference between suspension feeding and predation. The teacher thought that providing live copepods (2 mm long) and feeder fish (2 cm long) would satisfy the dietary needs of all of the organisms. Consequently, which two organisms would have been among the first to starve to death (assuming they lack photosynthetic endosymbionts)? 


A) sponges and corals
B) sea stars and sponges
C) shrimp and bivalves
D) corals and bivalves
E) bivalves and sponges


Answer: E


If the teacher had wanted to demonstrate that some invertebrates possess a closed circulatory system, the teacher should have removed and dissected a 

A) mollusc.
B) sea star.
C) shrimp.
D) polychaete.
E) parrotfish.


Answer: D


Had the teacher wanted to point out organisms that belong to the most successful animal phylum, the teacher should have chosen the 



A) bivalves and gastropods.
B) sea anemones and hydra.
C) shrimp and copepods.
D) polychaete.


Answer: C

A farm pond, usually dry during winter, has plenty of water and aquatic pond life during the summer. One summer, Sarah returns to the family farm from college. Observing the pond, she is fascinated by some six-legged organisms that can crawl about on submerged surfaces or, when disturbed, seemingly "jet" through the water. Watching further, she is able to conclude that the "mystery organisms" are ambush predators, and their prey includes everything from insects to small fish and tadpoles.

A farm pond, usually dry during winter, has plenty of water and aquatic pond life during the summer. One summer, Sarah returns to the family farm from college. Observing the pond, she is fascinated by some six-legged organisms that can crawl about on submerged surfaces or, when disturbed, seemingly "jet" through the water. Watching further, she is able to conclude that the "mystery organisms" are ambush predators, and their prey includes everything from insects to small fish and tadpoles. 



From this description, one can conclude that the organisms that have caught Sarah's attention are 

A) insects.
B) crustaceans.
C) aquatic spiders.
D) myriapods.
E) eurypterids.


Answer: A

Sarah noticed the presence of many empty exoskeletons attached to emergent vegetation. These exoskeletons looked exactly like those of the largest of the "mystery organisms" she had seen in the pond. They also looked similar to the bodies of the dragonflies that patrolled the surface of the pond. If Sarah had learned a lot from her college biology class, what should she have concluded about the mysterious pond organisms? 

A) They are larval dragonflies, destined to undergo incomplete metamorphosis.
B) They are larval dragonflies, destined to undergo complete metamorphosis.
C) They are adult dragonflies, so old that they can no longer fly, have fallen into the pond, but have not yet drowned.
D) They are adult dragonflies that must, like many amphibian species, return to water in order to mate.



Answer: A


If the pond organisms are larvae, rather than adults, Sarah should expect them to have all of the following structures, except 



A) antennae.
B) an open circulatory system.
C) an exoskeleton of chitin.
D) complex eyes.
E) sex organs.



Answer: E


Sarah observed that the mystery pond organisms never come up to the pond's surface. If she catches one of these organisms and observes closely, perhaps dissecting the organism, she should find 

A) gills.
B) spiracles.
C) tracheae.
D) book lungs.


Answer: A


Sarah had learned that ancestral (Carboniferous era) dragonfly species were much larger than extant dragonfly species are, with wingspans of 70 cm. This struck her as odd, because she had also learned that one of the things that keeps insects small is their relatively inefficient respiratory system. Which two hypotheses might help account for the large size of ancestral dragonflies? 


1.If the atmosphere during the Carboniferous era had featured a higher oxygen content than the modern atmosphere, then the tracheae might have been a sufficient means for oxygen delivery to the interior tissues.
2. If large size was a drawback, then the large dragonflies underwent extinction, which explains why all extant dragonflies are smaller.
3. If the ancestral dragonflies had possessed muscles that permitted effective ventilation of the tracheae, then the tracheae might have been a sufficient means for oxygen delivery to the interior tissues.
4. If ancestral dragonflies existed during greenhouse conditions, then they must have survived by decreasing their activity levels, such as no longer capturing prey in flight. Thus, for them, an ineffective respiratory system was sufficient.



A) 1 and 2
B) 1 and 3
C) 1 and 4
D) 2 and 3
E) 2 and 4


Answer: B

Nudibranchs, a type of predatory sea slug, can have various protuberances (i.e., extensions) on their dorsal surfaces. Rhinophores are paired structures, located close to the head, which bear many chemoreceptors. Dorsal plummules, usually located posteriorly, perform respiratory gas exchange. Cerata usually cover much of the dorsal surface and contain nematocysts at their tips.

Nudibranchs, a type of predatory sea slug, can have various protuberances (i.e., extensions) on their dorsal surfaces. Rhinophores are paired structures, located close to the head, which bear many chemoreceptors. Dorsal plummules, usually located posteriorly, perform respiratory gas exchange. Cerata usually cover much of the dorsal surface and contain nematocysts at their tips. 



The claws on the foremost trunk segment of centipedes have a function most similar to that of 

A) rhinophores.
B) dorsal plummules.
C) cerata.
D) more than one of these.


Answer: C

The feet of certain insects, notably of female butterflies, have a function most similar to that of 

A) rhinophores.
B) dorsal plummules.
C) cerata.
D) more than one of these.


Answer: A

The stingers of honeybees have a function most similar to that of 

A) rhinophores.
B) dorsal plummules.
C) cerata.
D) more than one of these.


Answer: C


The spiracles and tracheae of insects have a function most similar to that of 

A) rhinophores. 
B) dorsal plummules.
C) cerata.
D) more than one of these.


Answer: B


The antennae of insects have a function most similar to that of 

A) rhinophores.
B) dorsal plummules.
C) cerata.
D) more than one of these.


Answer: A

The lateral flaps of planaria heads have a function most similar to that of 

A) rhinophores.
B) dorsal plummules.
C) cerata.
D) more than one of these.


Answer: A


The parapodia of polychaetes have a function most similar to that of 

A) rhinophores.
B) dorsal plummules.
C) cerata.
D) more than one of these.


Answer: B


The spines of sea stars have a function most similar to that of 

A) rhinophores.
B) dorsal plummules.
C) cerata.
D) more than one of these.


Answer: C


The small, thin extensions of the skin on the aboral surfaces of sea stars have a function most similar to that of A) rhinophores. 

B) dorsal plummules.
C) cerata.
D) more than one of these.



Answer: B


If nudibranch rhinophores are located at the anteriors of these sea slugs, then they contribute to the sea slugs' 

A) segmentation. 
B) lack of torsion.
C) cephalization.
D) identity as lophotrochozoans.
E) ability to successfully carry out a sessile lifestyle.


Answer: C


Nudibranchs usually have two rhinophores. However, if they had a single rhinophore, it could still carry out the function of two rhinophores, and with similar effectiveness, if this single rhinophore 

A) had two branches, one directed to the left, the other to the right.
B) had two branches, one directed toward the head, the other directed toward the tail.
C) was as long as two rhinophores placed end to end.
D) had cilia whose power strokes directed water away from the surface of the slug.
E) was located within the mantle cavity.


Answer: A


The crown-of-thorns sea star, Acanthaster planci, preys on the flesh of live coral. At times, these sea stars undergo poorly understood population explosions. What impact should such explosions have on those sea slugs that bear cerata (cerata contain nematocysts)? Population explosions of this sea star should 

A) benefit sea slugs by distracting their prey.
B) benefit sea slugs by helping subdue their prey.
C) harm sea slugs by competing with them for food.
D) harm sea slugs by consuming them as food.
E) harm sea slugs by fouling the water with their feces.


Answer: C


The sharp, inch-long thorns of the crown-of-thorns sea star are its spines. These spines, unlike those of most other sea stars, contain a potent toxin. If it were discovered that crown-of-thorns sea stars do not make this toxin themselves, then the most likely alternative would be that this toxin is 

A) derived from the nematocysts of its prey.
B) absorbed from the surrounding seawater.
C) an endotoxin of cellulose-digesting bacteria that inhabit the sea star's digestive glands.
D) injected into individual thorns by mutualistic corals which live on the aboral surfaces of these sea stars.


Answer: A


The crown-of-thorns sea star, Acanthaster planci, preys on the flesh of live coral. If coral animals are attacked by these sea stars, then what actually provides nutrition to the sea star, and which chemical (besides the toxin within their nematocysts) do the corals rely on for protection? 

A) medusas; silica
B) exoskeleton; silica
C) exoskeleton; calcium carbonate
D) polyps; calcium carbonate
E) polyps; silica


Answer: D


The reason their exoskeletons cannot protect the corals from sea stars is that the sea star 

A) is immune to the toxin of the nematocysts.
B) thorns are sharp and toxic.
C) tubefeet act as tiny syringes that suck the corals out of their exoskeletons.
D) stomach can be everted, and can release digestive juices directly onto the corals.


Answer: D


A natural predator of the crown-of-thorns sea star is a mollusc called the Giant Triton, Charonia tritonis. If the triton uses a radula to saw into the sea star, then to which clade should the triton belong? 

A) chitons
B) bivalves
C) gastropods
D) cephalopods


Answer: C


Which human profession is most analogous to the lifestyle of the sea slugs described in this scenario? 

A) physician
B) pirate
C) pharmacist
D) plumber
E) painter


Answer: B

In a tide pool, a student encounters an organism with a hard outer covering that contains much calcium carbonate, an open circulatory system, and gills. The organism could potentially be a crab, a shrimp, a barnacle, or a bivalve. The presence of which of the following structures would allow for the most certain identification of the organism?

In a tide pool, a student encounters an organism with a hard outer covering that contains much calcium carbonate, an open circulatory system, and gills. The organism could potentially be a crab, a shrimp, a barnacle, or a bivalve. The presence of which of the following structures would allow for the most certain identification of the organism? 







A) a mantle
B) a heart
C) a body cavity
D) a filter-feeding apparatus
E) eyes






Answer: A

A stalked, sessile marine organism has several feathery feeding structures surrounding an opening through which food enters. The organism could potentially be a cnidarian, a lophophorate, a tube-dwelling worm, a crustacean, or an echinoderm. Which of the following traits, if found in this organism, would allow the greatest certainty of identification?

A stalked, sessile marine organism has several feathery feeding structures surrounding an opening through which food enters. The organism could potentially be a cnidarian, a lophophorate, a tube-dwelling worm, a crustacean, or an echinoderm. Which of the following traits, if found in this organism, would allow the greatest certainty of identification? 






A) the presence of what seems to be radial symmetry
B) a hard covering made partly of calcium carbonate
C) a digestive system with mouth and anus separate from each other
D) a water vascular system
E) a nervous system








Answer: D

Which of the following describe(s) echinoderms?

Which of the following describe(s) echinoderms? 





A) They have an exoskeleton of hard calcareous plates.
B) Tubefeet provide motility in most species.
C) Digestion occurs completely outside of the organism.
D) Hemolymph circulates in the water vascular system.
E) They are found in both freshwater and saltwater environments.







Answer: B

A terrestrial animal species is discovered with the following larval characteristics: exoskeleton, system of tubes for gas exchange, and modified segmentation. A knowledgeable zoologist should predict that the adults of this species would also feature

A terrestrial animal species is discovered with the following larval characteristics: exoskeleton, system of tubes for gas exchange, and modified segmentation. A knowledgeable zoologist should predict that the adults of this species would also feature 






A) eight legs.
B) two pairs of antennae.
C) a sessile lifestyle.
D) an open circulatory system.
E) parapodia.




Answer: D

What distinguishes complete metamorphosis from incomplete metamorphosis in insects?

What distinguishes complete metamorphosis from incomplete metamorphosis in insects? 





A) the presence of wings in the adult, but not in earlier life stages
B) the presence of sex organs in the adult, but not in earlier life stages
C) the radically different appearance between adults and earlier life stages
D) Three of these responses are correct.
E) Two of these responses are correct.






Answer: C

How many of the following are characteristics of arthropods? 1. protostome development 2. bilateral symmetry 3. a pseudocoelom 4. three embryonic germ layers 5. a closed circulatory system

How many of the following are characteristics of arthropods?
1. protostome development
2. bilateral symmetry
3. a pseudocoelom
4. three embryonic germ layers
5. a closed circulatory system 





A) one of these
B) two of these
C) three of these
D) four of these
E) five of these






Answer: C

The heartworms that can accumulate within the hearts of dogs and other mammals have a pseudocoelom, an alimentary canal, and an outer covering that is occasionally shed. To which phylum does the heartworm belong?

The heartworms that can accumulate within the hearts of dogs and other mammals have a pseudocoelom, an alimentary canal, and an outer covering that is occasionally shed. To which phylum does the heartworm belong? 






A) Platyhelminthes
B) Arthropoda
C) Nematoda
D) Acoela
E) Annelida






Answer: C

A student observes a wormlike organism crawling about on dead organic matter. Later, the organism sheds its outer covering. One possibility is that the organism is a larval insect (like a maggot). However, it might be a member of the phylum ________, and one way to distinguish between the two possibilities is by looking for ________.

A student observes a wormlike organism crawling about on dead organic matter. Later, the organism sheds its outer covering. One possibility is that the organism is a larval insect (like a maggot). However, it might be a member of the phylum ________, and one way to distinguish between the two possibilities is by looking for ________. 




A) Platyhelminthes; a cuticle of chitin
B) Nematoda; an alimentary canal
C) Annelida; a body cavity
D) Nematoda; a circulatory system
E) Annelida; muscle in the body wall





Answer: D