How many paragraphs does the standard review report for U.S. nonpublic companies or development stage companies have?

How many paragraphs does the standard review report for U.S. nonpublic companies or development stage companies have?

a. One.
b. Two.
c. Three.
d. Four.








Answer: C

Which one of the following procedures is not a standard procedure when performing a review?

Which one of the following procedures is not a standard procedure when performing a review?

a. Assess the internal control over financial reporting.
b. Read the financial statements to determine whether they appear to conform to GAAP.
c. Obtain or prepare a trial balance of the general ledger and foot and reconcile it to the general ledger.
d. Trace the financial statement amounts to the trial balance.









Answer: A

Which of the following services provides limited assurance?

Which of the following services provides limited assurance?

a. Review.
b. Audit.
c. Examination.
d. Compilation.








Answer: A

Which of the following engagements requires less evidence than a review of financial statements?

Which of the following engagements requires less evidence than a review of financial statements?

a. A compilation.
b. An audit.
c. An examination.
d. Attestation.







Answer: A

A compilation report provides the user with which one of the following types of assurance?

A compilation report provides the user with which one of the following types of assurance?

a. No assurance.
b. Absolute assurance.
c. Limited assurance.
d. Negative assurance.





Answer: A

A review report provides the user with which one of the following types of assurance?

A review report provides the user with which one of the following types of assurance?

a. Reasonable assurance.
b. Basic assurance.
c. Absolute assurance.
d. Limited assurance.








Answer: D

Which of the following is an accounting service that involves performing inquiry and analytical procedures as a reasonable basis for expressing limited assurance that no material modifications need to be made to the financial statements in order for the financial statements to conform to GAAP?

Which of the following is an accounting service that involves performing inquiry and analytical procedures as a reasonable basis for expressing limited assurance that no material modifications need to be made to the financial statements in order for the financial statements to conform to GAAP?

a. A compilation.
b. An audit.
c. A review.
d. An agreed upon procedure.









Answer: C

What does the review service provided by the CPA firm require?

What does the review service provided by the CPA firm require?

a. It requires the CPA to make inquiries concerning matters affecting the financial statements.
b. It requires the CPA to confirm accounts receivable.
c. It requires the CPA to test internal controls.
d. It requires the CPA to provide reasonable assurance.




Answer: A

When the CPA is not independent with respect to a compilation client, what should the CPA do?

When the CPA is not independent with respect to a compilation client, what should the CPA do?

a. The CPA must not accept the engagement.
b. The CPA must include a separate paragraph in the report stating the lack of independence.
c. The CPA must change the engagement to a review engagement.
d. The CPA must issue a disclaimer.









Answer: B

When an accountant is asked to compile financial statements that omit substantially all of the required disclosures, which of the following actions is appropriate?

When an accountant is asked to compile financial statements that omit substantially all of the required disclosures, which of the following actions is appropriate?

a. The CPA cannot accept the engagement.
b. The CPA may accept the engagement.
c. The CPA may accept the engagement if the CPA believes the omission is not undertaken to mislead users.
d. The CPA must express an adverse opinion.








Answer: C

What types of companies can have a compilation performed in accordance with the AICPA standards?

What types of companies can have a compilation performed in accordance with the AICPA standards?

a. Public Companies: Yes; Nonpublic Companies: Yes
b. Public Companies: No; Nonpublic Companies: No
c. Public Companies: No; Nonpublic Companies: Yes
d. Public Companies: Yes; Nonpublic Companies: No



Answer: C

Which of the following standards represents the standards followed by CPAs providing a review of a client's financial statements?

Which of the following standards represents the standards followed by CPAs providing a review of a client's financial statements?

a. Statements on Standards for Accounting and Review Services.
b. Statements on Auditing Standards.
c. Statements on Standards for Consulting and Review Services.
d. Statements on Accounting Principles.








Answer: A

Which one of the following statements is false regarding a review?

Which one of the following statements is false regarding a review?

a. A review involves assessing fraud risk.
b. A review does not involve obtaining an understanding of the entity's internal control.
c. A review does not involve testing accounting records by obtaining sufficient appropriate evidence through inspection, observation, confirmation, or examining source documents.
d. A review does not involve a practitioner obtaining assurance that he or she will become aware of all significant matters that would be investigated in an audit.

Answer: A

Which of the following is not an AICPA general standard for attestation engagements?

Which of the following is not an AICPA general standard for attestation engagements?

a. The practitioner must have adequate technical training and proficiency to perform the attestation engagement.
b. The practitioner must have reason to believe that the subject matter is capable of evaluation against criteria that are suitable and available to users.
c. The practitioner must adequately plan the work and must properly supervise any assistants.
d. The practitioner must exercise due professional care in the planning and performance of the engagement and the preparation of the report.

Answer: B

Which of the following is not an AICPA standard of reporting for attestation engagements?

Which of the following is not an AICPA standard of reporting for attestation engagements?

a. The practitioner must identify the subject matter or the assertion being reported on and state the character of the engagement in the report.
b. The practitioner must state the practitioner's conclusion about the subject matter or the assertion in relation to the criteria against which the subject matter was evaluated in the report.
c. The practitioner must obtain sufficient evidence to provide a reasonable basis for the conclusions that is expressed in the report.
d. The practitioner must state all of the practitioner's significant reservations about the engagement, the subject matter, and if applicable, the assertion related thereto in the report.










Answer: D

What are the two topics that attestation standards provide guidance on?

What are the two topics that attestation standards provide guidance on?

a. They provide a plan for the engagement and criteria about who can participate in the engagement.
b. They provide guidance about gathering evidence regarding specific assertions and communicate an opinion on the fairness of the presentation to a third party.
c. They provide sufficient assurance on subject matter and appropriate assurance about reporting.
d. They provide guidance on reviewing evidence and compiling evidence.





Answer: B

What are the two levels of assurance that can be provided in an attestation engagement?

What are the two levels of assurance that can be provided in an attestation engagement?

a. Risk assurance and reduction assurance.
b. Professional assurance and compliance assurance.
c. Sufficient assurance and appropriate assurance.
d. Reasonable assurance and limited assurance.








Answer: D

Which of the following is not a critical component of attestation services?

Which of the following is not a critical component of attestation services?

a. Information or process (the subject matter) on which the assurance service is provided.
b. Criteria for evaluation, such as compliance with regulations.
c. Sufficient appropriate evidence.
d. Two parties involved, the practitioner (or the CPA) and the intended users of the report.









Answer: D

Which of the following is not subject matter that would be attested to in a non-audit attestation engagement?

Which of the following is not subject matter that would be attested to in a non-audit attestation engagement?

a. Historical events such as the price of a market basket of goods on a certain date.
b. Corporate governance, compliance with law and regulations, or human resource practices.
c. Management's assertions about historical financial information and associated disclosures.
d. Prospective financial information, performance measurements, or backlog data.








Answer: C

Which of the following statements is false regarding materiality judgments?

Which of the following statements is false regarding materiality judgments?

a. Materiality judgments are a matter of professional judgment.
b. Materiality judgments depend on the needs of a reasonable person (an investor, potential investor, or other stakeholder) relying on the information.
c. Materiality judgments involve both quantitative and qualitative considerations.
d. Materiality judgments are easy for auditors to make.








Answer: D

Which of the following statements is not true about materiality judgments?

Which of the following statements is not true about materiality judgments?

a. The auditor's consideration of materiality is influenced by the auditor's perception of the needs of users of financial statements.
b. The auditor considers materiality only in relation to classes of transactions, account balances, and disclosures.
c. Materiality judgments are used to help the auditor gather sufficient appropriate evidence about whether the financial statements are free of material misstatement.
d. Materiality decisions differ from one audit client to another.








Answer: A

When a client has significant and nonrecurring charges to nonoperating expenses, which of the following would be the most appropriate materiality benchmark?

When a client has significant and nonrecurring charges to nonoperating expenses, which of the following would be the most appropriate materiality benchmark?

a. Net profit.
b. Income from continuing operations.
c. Cash inflows.
d. Cash outflows.





Answer: A

Performance materiality helps the auditor to determine which of the following?

Performance materiality helps the auditor to determine which of the following?

a. Extent of audit evidence needed.
b. The specific analytical procedures to perform.
c. The specific substantive procedures to perform.
d. Control risk assessment.








Answer: A

Which of the following would not be a reason to lower the threshold for materiality?

Which of the following would not be a reason to lower the threshold for materiality?

a. The auditor is concerned with potential violations of debt covenants.
b. There were proposed adjusting entries to a particular account in prior years.
c. The consequences of a potential misstatement in an account balance are very high.
d. The audit team wants to limit the amount of time spent at the client's facilities.








Answer: D

Which of the following will the auditor will not consider when making a materiality determination?

Which of the following will the auditor will not consider when making a materiality determination?

a. Potential default on loan covenants.
b. Changes in segment earnings or trends in earnings.
c. Factors that would affect the market's perception of future growth and cash flow for the company.
d. All of these insights would be considered.








Answer: D

Which document is prepared so that auditors can aggregate potential misstatements in order to assess the materiality of misstatements?

Which document is prepared so that auditors can aggregate potential misstatements in order to assess the materiality of misstatements?

a. The audit opinion.
b. The summary of unadjusted audit differences.
c. The summary of earnings trends.
d. The post-closing trial balance.







Answer: C

In which of the following cases is it not necessary for an auditor to revise the original materiality level and document the new materiality amount, as well as the rationale for changing the amount?

In which of the following cases is it not necessary for an auditor to revise the original materiality level and document the new materiality amount, as well as the rationale for changing the amount?

a. If there is a change in circumstances that involve laws, regulations, or the accounting framework.
b. If there is new information resulting from the risk assessment of the client.
c. If there are changes in the understanding of the client about a new contractual agreement.
d. If the client plans to change depreciation methods for new plant assets procured in the future.







Answer: D

Almost every asset and liability account requires significant judgments. Which of the following judgments is subject to allowance for noncollectability?

Almost every asset and liability account requires significant judgments. Which of the following judgments is subject to allowance for noncollectability?

a. Inventories.
b. Marketable securities.
c. Other receivables.
d. Deferred revenue.








Answer: C

Which of the following is least likely to require significant auditor judgment about the dollar amount to be disclosed in the financial statements?

Which of the following is least likely to require significant auditor judgment about the dollar amount to be disclosed in the financial statements?

a. Contingent liability related to pending litigation.
b. Assumptions made in preparation of the estimate of income tax expense for the year.
c. The value of inventory.
d. Cash on hand at the end of the year.







Answer: D

Misstatements detected during the audit that were initially deemed to be immaterial must be summarized to determine which of the following?

Misstatements detected during the audit that were initially deemed to be immaterial must be summarized to determine which of the following?

a. Materiality.
b. Quantitative effect.
c. Aggregate effects.
d. Nature of misstatement.









Answer: C

Which of the following statements is false regarding materiality judgments?

Which of the following statements is false regarding materiality judgments?

a. Materiality judgments are a matter of professional judgment.
b. Materiality judgments depend on the needs of a reasonable person (an investor, potential investor, or other stakeholder) relying on the information.
c. Materiality judgments involve both quantitative and qualitative considerations.
d. Materiality judgments are easy for auditors to make.









Answer: D

Which of the following will the auditor not consider when making a materiality determination?

Which of the following will the auditor not consider when making a materiality determination?

a. Potential default on loan covenants.
b. Changes in segment earnings or trends in earnings.
c. Factors that would affect the market's perception of future growth and cash flow for the company.
d. All of these insights would be considered.







Answer: D

Which document is prepared so that auditors can aggregate potential misstatements in order to assess the materiality of misstatements?

Which document is prepared so that auditors can aggregate potential misstatements in order to assess the materiality of misstatements?

a. The audit opinion.
b. The summary of unadjusted audit differences.
c. The summary of earnings trends.
d. The post-closing trial balance.











Answer: B

Almost every asset and liability account requires significant judgments. Which of the following judgments is subject to allowance for noncollectability?

Almost every asset and liability account requires significant judgments. Which of the following judgments is subject to allowance for noncollectability?

a. Inventories.
b. Marketable securities.
c. Other receivables.
d. Deferred revenue.







Answer: C

Which of the following is least likely to require significant auditor judgment about the dollar amount to be disclosed in the financial statements?

Which of the following is least likely to require significant auditor judgment about the dollar amount to be disclosed in the financial statements?

a. Contingent liability related to pending litigation.
b. Assumptions made in preparation of the estimate of income tax expense for the year.
c. The value of inventory.
d. Cash on hand at the end of the year.









Answer: D

Material misstatements in the financial statements, including those requiring restatements strongly imply a material weakness in which of the following?

Material misstatements in the financial statements, including those requiring restatements strongly imply a material weakness in which of the following?

a. Income statement.
b. Balance sheet.
c. Internal control over financial reporting.
d. Cash flow statements.







Answer: C

Which of the following is an approach used to determine posting material misstatements?

Which of the following is an approach used to determine posting material misstatements?

a. Dual approach.
b. Percentage approach.
c. Qualitative approach.
d. Planning approach.







Answer: B

Which of the following would not be a reason to lower the threshold for materiality?

Which of the following would not be a reason to lower the threshold for materiality?

a. The auditor is concerned with potential violations of debt covenants.
b. There were proposed adjusting entries to a particular account in prior years.
c. The consequences of a potential misstatement in an account balance are very high.
d. The audit team wants to limit the amount of time spent at the client's facilities.






Answer: D

Which of the following statements is not true regarding the use of a judgmental approach by auditors in determining whether a misstatement is clearly trivial?

Which of the following statements is not true regarding the use of a judgmental approach by auditors in determining whether a misstatement is clearly trivial?

a. The determination is based on past auditor experience.
b. The determination is usually not very defensible to third-party users.
c. The determination is usually not very defensible to regulators.
d. The determination uses percentages for the likelihood of misstatement.








Answer: D

An internal auditor's work would most likely affect the nature, timing, and extent of external audit procedures when the internal auditor's work relates to which of the following assertions?

An internal auditor's work would most likely affect the nature, timing, and extent of external audit procedures when the internal auditor's work relates to which of the following assertions?

a. Valuation of contingencies.
b. Valuation of intangible assets.
c. Existence of fixed asset additions.
d. Valuation of related-party transactions.








Answer: C

For which of the following audit areas would the external auditor be least likely to rely on work performed by a client's internal audit function?

For which of the following audit areas would the external auditor be least likely to rely on work performed by a client's internal audit function?

a. Valuation of a client's restructuring charge.
b. Existence of inventory.
c. Cutoff tests of revenue.
d. Existence of cash.









Answer: A

Which of the following factors should an auditor consider when evaluating the severity of an identified control deficiency?

Which of the following factors should an auditor consider when evaluating the severity of an identified control deficiency?

a. Magnitude of the potential misstatement.
b. Likelihood of misstatement.
c. Either a. or b., but not both.
d. Both a. and b.








Answer: D

Which of the following conditions most likely indicates the existence of significant deficiency in internal control over financial reporting?

Which of the following conditions most likely indicates the existence of significant deficiency in internal control over financial reporting?

a. The auditor obtains evidence of a material misstatement resulting from a missing control.
b. There is a deficiency, or combination of deficiencies, that is less severe than a material weakness, yet important enough to communicate to those charged with governance.
c. There is a reasonable possibility that a material misstatement in the financial statements could occur.
d. The auditor detects fraud committed by senior management.









Answer: B

Which of the following factors is a risk factor associated with derivative securities that should be considered by the auditor?

Which of the following factors is a risk factor associated with derivative securities that should be considered by the auditor?

a. Management's objective for entering into such transactions may relate to misstating the financial statements.
b. The complexity of the security.
c. The organization's experience with such securities.
d. All of the above are risk factors.








Answer: D

An audit client has invested heavily in new equity and debt securities. Which of the following would NOT constitute an appropriate role for the company's board of directors?

An audit client has invested heavily in new equity and debt securities. Which of the following would NOT constitute an appropriate role for the company's board of directors?

a. Receive and review periodic reports by the internal audit function on compliance with company investment policies and procedures.
b. Approve all new investments.
c. Review and approve written policies and guidelines for investments in marketable securities.
d. Periodically review the risks inherent in the portfolio of marketable securities to determine whether the risk is within parameters deemed acceptable by the board.







Answer: B

Which of the following pieces of evidence would most likely not be considered by the auditor in evaluating the potential impairment of goodwill?

Which of the following pieces of evidence would most likely not be considered by the auditor in evaluating the potential impairment of goodwill?

a. The acquisition made by a competitor of a company that is not a direct competitor of the client.
b. The current market capitalization of the company in comparison with its net book value.
c. The cash flows and operating date of the reporting unit since acquisition compared with estimates made at the time of the acquisition.
d. The growth or decline in market share of the reporting unit.









Answer: A

A Level 3 fair value estimate is an estimate based on which of the following?

A Level 3 fair value estimate is an estimate based on which of the following?

a. The value of similar assets traded on a foreign exchange.
b. The value of the same asset, but traded on a foreign exchange.
c. The value is not readily observable in any marketplace and therefore requires an estimate using a model.
d. The value is not readily observable, but there are market trades of similar assets that can serve as a surrogate for value of the asset in question.









Answer: C

Which of the following might require an auditor to rely on a specialist to obtain sufficient appropriate evidence related to acquisitions?

Which of the following might require an auditor to rely on a specialist to obtain sufficient appropriate evidence related to acquisitions?

a. The acquired organization has assets that may have been impaired.
b. The acquired organization has environmental liabilities related to site clean-up costs.
c. The acquired organization has liabilities related to employee pension plans.
d. All of the above.








Answer: D

Which of the following valuation issues are associated with merger and acquisition activity?

Which of the following valuation issues are associated with merger and acquisition activity?

a. Valuing assets of the acquired organization at their FMV at the time of acquisition.
b. Measuring restructuring charges associated with the acquisition.
c. Valuing liabilities of the acquired organization at their FMV at the time of acquisition.
d. All of the above.








Answer: D

Which of the following procedures would an auditor most likely perform as part of auditing management estimates of longterm liabilities?

Which of the following procedures would an auditor most likely perform as part of auditing management estimates of longterm liabilities?

a. Inquire of management about related party transactions.
b. Confirm inventories held at outside warehouses.
c. Review past experience of the client related to warranty claims.
d. Send confirmations to client vendors.










Answer: C

Which of the following would the auditor not try to determine about a client's warranty estimate?

Which of the following would the auditor not try to determine about a client's warranty estimate?

a. Whether the estimate is reasonable in the circumstance.
b. Whether the estimate was based on verifiable, objective assumptions.
c. How management developed the estimate.
d. Whether the factors and assumptions used by management deviate from historical patterns.







Answer: B

Xylem vessels, found in angiosperms, have a much greater internal diameter than tracheids, the only xylem-conducting cells found in gymnosperms. The tallest living trees, redwoods, are gymnosperms. Which of the following is an advantage of tracheids over vessels for long-distance transport to great heights?

Xylem vessels, found in angiosperms, have a much greater internal diameter than tracheids, the only xylem-conducting cells found in gymnosperms. The tallest living trees, redwoods, are gymnosperms. Which of the following is an advantage of tracheids over vessels for long-distance transport to great heights? 

A) Adhesive forces are proportionally greater in narrower cylinders than in wider cylinders.
B) The smaller the diameter of the xylem, the more likely cavitation will occur.
C) Cohesive forces are greater in narrow tubes than in wide tubes of the same height.
D) Adhesive forces are proportionally greater in narrower cylinders than in wider cylinders, and cohesive forces are greater in narrow tubes than in wide tubes of the same height.
E) Adhesive forces are proportionally greater in narrower cylinders than in wider cylinders, and the smaller the diameter of the xylem, the more likely cavitation will occur.







Answer: D

Which of the following statements is false concerning the xylem?

Which of the following statements is false concerning the xylem? 

A) Xylem tracheids and vessels fulfill their vital function only after their death.
B) The cell walls of the tracheids are greatly strengthened with cellulose fibrils forming thickened rings or spirals.
C) Water molecules are transpired from the cells of the leaves, and replaced by water molecules in the xylem pulled up from the roots due to the cohesion of water molecules.
D) Movement of materials is by mass flow; solutes in xylary sap move due to a positive turgor pressure gradient from source to sink.
E) In the morning, sap in the xylem begins to move first in the twigs of the upper portion of the tree, and later in the lower trunk.






Answer: D

Active transport would be least important in the normal functioning of which of the following plant tissue types?

Active transport would be least important in the normal functioning of which of the following plant tissue types? 

A) leaf transfer cells
B) stem tracheary elements
C) root endodermal cells
D) leaf mesophyll cells
E) root sieve-tube elements






Answer: B

Which of the following statements about transport in plants is false?

Which of the following statements about transport in plants is false? 

A) Weak bonding between water molecules and the walls of xylem vessels or tracheids helps support the columns of water in the xylem.
B) Hydrogen bonding between water molecules, which results in the high cohesion of the water, is essential for the rise of water in tall trees.
C) Although some angiosperm plants develop considerable root pressure, this is not sufficient to raise water to the tops of tall trees.
D) Most plant physiologists now agree that the pull from the top of the plant resulting from transpiration is sufficient, when combined with the cohesion of water, to explain the rise of water in the xylem in even the tallest trees.
E) Gymnosperms can sometimes develop especially high root pressure, which may account for the rise of water in tall pine trees without transpiration pull.





Answer: E

Transpiration in plants requires all of the following except

Transpiration in plants requires all of the following except 

A) adhesion of water molecules to cellulose.
B) cohesion between water molecules.
C) evaporation of water molecules.
D) active transport through xylem cells.
E) transport through tracheids.






Answer: D

Which of the following is responsible for the cohesion of water molecules?

Which of the following is responsible for the cohesion of water molecules? 

A) hydrogen bonds between the oxygen atoms of a water molecule and cellulose in a vessel cell
B) covalent bonds between the hydrogen atoms of two adjacent water molecules
C) hydrogen bonds between the oxygen atom of one water molecule and a hydrogen atom of another water molecule
D) covalent bonds between the oxygen atom of one water molecule and a hydrogen atom of another water molecule
E) low concentrations of charged solutes in the fluid








Answer: C

Which of the following has the lowest (most negative) water potential?

Which of the following has the lowest (most negative) water potential? 

A) root cortical cells
B) root xylem
C) trunk xylem
D) leaf cell walls
E) leaf air spaces







Answer: E

Water potential is generally most negative in which of the following parts of a plant?

Water potential is generally most negative in which of the following parts of a plant? 

A) mesophyll cells of the leaf
B) xylem vessels in leaves
C) xylem vessels in roots
D) cells of the root cortex
E) root hairs






Answer: A

In which plant cell or tissue would the pressure component of water potential most often be negative?

In which plant cell or tissue would the pressure component of water potential most often be negative? 

A) leaf mesophyll cell
B) stem xylem
C) stem phloem
D) root cortex cell
E) root epidermis






Answer: B

What is the main force by which most of the water within xylem vessels moves toward the top of a tree?

What is the main force by which most of the water within xylem vessels moves toward the top of a tree? 

A) active transport of ions into the stele
B) atmospheric pressure on roots
C) evaporation of water through stoma
D) the force of root pressure
E) osmosis in the root






Answer: C

What drives the flow of water through the xylem?

What drives the flow of water through the xylem? 

A) passive transport by the endodermis
B) the number of companion cells in the phloem
C) the evaporation of water from the leaves
D) active transport by sieve-tube elements
E) active transport by tracheid and vessel elements







Answer: C

If isolated plant cells with a water potential averaging -0.5 MPa are placed into a solution with a water potential of -0.3 MPa, which of the following would be the most likely outcome?

If isolated plant cells with a water potential averaging -0.5 MPa are placed into a solution with a water potential of -0.3 MPa, which of the following would be the most likely outcome? 

A) The pressure potential of the cells would increase.
B) Water would move out of the cells.
C) The cell walls would rupture, killing the cells.
D) Solutes would move out of the cells.
E) The osmotic pressure of the cells would decrease.






Answer: A

One would expect to find the highest density of aquaporins in which of the following?

One would expect to find the highest density of aquaporins in which of the following? 

A) the plasma membrane of guard cells
B) the pits of a tracheid
C) the plasma membrane of parenchyma cells in a ripe fruit
D) the plasma membrane of a mature mesophyll cell in a leaf
E) the membrane lining plasmodesmata






Answer: A

One is most likely to see guttation in small plants when the

One is most likely to see guttation in small plants when the 

A) transpiration rates are high.
B) root pressure exceeds transpiration pull.
C) preceding evening was hot, windy, and dry.
D) water potential in the stele of the root is high.
E) roots are not absorbing minerals from the soil.





Answer: B

The following factors may sometimes play a role in the movement of sap through xylem. Which one depends on the direct expenditure of ATP by the plant?

The following factors may sometimes play a role in the movement of sap through xylem. Which one depends on the direct expenditure of ATP by the plant? 

A) capillarity of water within the xylem
B) evaporation of water from leaves
C) cohesion among water molecules
D) concentration of ions in the symplast
E) bulk flow of water in the root apoplast





Answer: D

Pine seedlings grown in sterile potting soil grow much slower than seedlings grown in soil from the area where the seeds were collected. This is most likely because

Pine seedlings grown in sterile potting soil grow much slower than seedlings grown in soil from the area where the seeds were collected. This is most likely because 

A) the sterilization process kills the root hairs as they emerge from the seedling.
B) the normal symbiotic fungi are not present in the sterilized soil.
C) sterilization removes essential nutrients from the soil.
D) water and mineral uptake is faster when mycorrhizae are present.
E) B and D.





Answer: E

Which of the following is not an important component of the long-distance transport process in plants?

Which of the following is not an important component of the long-distance transport process in plants? 

A) the cohesion of water molecules
B) a negative water potential
C) the root parenchyma
D) the active transport of solutes
E) bulk flow from source to sink





Answer: C

In plant roots, the Casparian strip is correctly described by which of the following?

In plant roots, the Casparian strip is correctly described by which of the following? 

A) It aids in the uptake of nutrients.
B) It provides energy for the active transport of minerals into the stele from the cortex.
C) It ensures that all minerals are absorbed from the soil in equal amounts.
D) It ensures that all water and dissolved substances must pass through a cell membrane before entering the stele.
E) It provides increased surface area for the absorption of mineral nutrients.






Answer: D

What is the role of proton pumps in root hair cells?

What is the role of proton pumps in root hair cells? 

A) establish ATP gradients
B) maintain the H+ gradient
C) pressurize xylem transport
D) eliminate excess electrons
E) assist in active uptake of water molecules






Answer: B

Which of the following statements about xylem is incorrect?

Which of the following statements about xylem is incorrect? 

A) It conducts material from root tips to leaves.
B) The conducting cells are part of the apoplast.
C) It transports mainly sugars and amino acids.
D) It typically has a lower water potential than is found in soil.
E) No energy input is required for transport.






Answer: C

All of the following involve active transport across membranes except

All of the following involve active transport across membranes except 

A) the movement of mineral nutrients from the apoplast to the symplast.
B) the movement of sugar from mesophyll cells into sieve-tube elements.
C) the movement of sugar from one sieve-tube element to the next.
D) the movement of K+ across guard cell membranes during stomatal opening.
E) the movement of mineral nutrients into cells of the root cortex.







Answer: C

A water molecule could move all the way through a plant from soil to root to leaf to air and pass through a living cell only once. This living cell would be a part of which structure?

A water molecule could move all the way through a plant from soil to root to leaf to air and pass through a living cell only once. This living cell would be a part of which structure? 

A) the Casparian strip
B) a guard cell
C) the root epidermis
D) the endodermis
E) the root cortex






Answer: D

Root hairs are most important to a plant because they

Root hairs are most important to a plant because they 

A) anchor a plant in the soil.
B) store starches.
C) increase the surface area for absorption.
D) provide a habitat for nitrogen-fixing bacteria.
E) contain xylem tissue.






Answer: C

Which of the following would likely not contribute to the surface area available for water absorption from the soil by a plant root system?

Which of the following would likely not contribute to the surface area available for water absorption from the soil by a plant root system? 

A) root hairs
B) endodermis
C) mycorrhizae
D) fungi associated with the roots
E) fibrous arrangement of the roots






Answer: B

Which of the following statements is false about bulk flow?

Which of the following statements is false about bulk flow? 

A) It is driven primarily by pressure potential.
B) It is more effective than diffusion over distances greater than 100 µm.
C) It depends on a difference in pressure potential at the source and sink.
D) It depends on the force of gravity on a column of water.
E) It may be the result of either positive or negative pressure potential.






Answer: D

Some botanists argue that the entire plant should be considered as a single unit rather than a composite of many individual cells. Which of the following cellular structures cannot be used to support this view?

Some botanists argue that the entire plant should be considered as a single unit rather than a composite of many individual cells. Which of the following cellular structures cannot be used to support this view? 

A) cell wall
B) cell membrane
C) cytosol
D) tonoplast
E) symplast






Answer: D

Compared to a cell with few aquaporins in its membrane, a cell containing many aquaporins will

Compared to a cell with few aquaporins in its membrane, a cell containing many aquaporins will 

A) have a faster rate of osmosis.
B) have a lower water potential.
C) have a higher water potential.
D) have a faster rate of active transport.
E) be flaccid.







Answer: A

The value for ? in root tissue was found to be -0.15 MPa. If you take the root tissue and place it in a 0.1 M solution of sucrose (? = -0.23 MPa), the net water flow would

The value for ? in root tissue was found to be -0.15 MPa. If you take the root tissue and place it in a 0.1 M solution of sucrose (? = -0.23 MPa), the net water flow would 

A) be from the tissue into the sucrose solution.
B) be from the sucrose solution into the tissue.
C) be in both directions and the concentrations would remain equal.
D) occur only as ATP was hydrolyzed in the tissue.
E) be impossible to determine from the values given here.






Answer: A

If ?P = 0.3 MPa and ?S = -0.45 MPa, the resulting ? is

If ?P = 0.3 MPa and ?S = -0.45 MPa, the resulting ? is 

A) +0.75 MPa.
B) -0.75 MPa.
C) -0.15 MPa.
D) +0.15 MPa.
E) -0.42 MPa.




Answer: C

All of the following have an effect on water potential (?) in plants except

All of the following have an effect on water potential (?) in plants except 

A) physical pressure.
B) water-attracting matrices.
C) dissolved solutes.
D) osmosis.
E) DNA structure.






Answer: E

An open beaker of pure water has a water potential (?) of

An open beaker of pure water has a water potential (?) of 

A) -0.23 MPa.
B) +0.23 MPa.
C) +0.07 MPa.
D) -0.0000001 MPa.
E) 0.0 (zero).






Answer: E

The movement of water across biological membranes can best be predicted by

The movement of water across biological membranes can best be predicted by 

A) negative charges in the cell wall.
B) prevailing weather conditions.
C) aquaporins.
D) level of active transport.
E) water potential.






Answer: E

Given that early land plants most likely share a common ancestor with green algae, the earliest land plants were most likely

Given that early land plants most likely share a common ancestor with green algae, the earliest land plants were most likely 

A) nonvascular plants that grew leafless photosynthetic shoots above the shallow fresh water in which they lived.
B) species that did not exhibit alternation of generations.
C) vascular plants with well-defined root systems.
D) plants with well-developed leaves.
E) species with a well-developed, thick cuticle.






Answer: A

Which of the following is not a function of the plasma membrane proton pump?

Which of the following is not a function of the plasma membrane proton pump? 

A) hydrolyzes ATP
B) produces a proton gradient
C) generates a membrane potential
D) equalizes the charge on each side of a membrane
E) stores potential energy on one side of a membrane






Answer: D

Active transport of various materials in plants at the cellular level requires all of the following except

Active transport of various materials in plants at the cellular level requires all of the following except 

A) a proton gradient.
B) ATP.
C) membrane potential.
D) transport proteins
E) xylem membranes.







Answer: E

Active transport involves all of the following except the

Active transport involves all of the following except the

A) diffusion of solute through the lipid bilayer of a membrane.
B) pumping of solutes across the membrane.
C) hydrolysis of ATP.
D) transport of solute against a concentration gradient.
E) specific transport protein in the membrane.






Answer: A

Which of the following would be least likely to affect osmosis in plants?

Which of the following would be least likely to affect osmosis in plants? 

A) proton pumps in the membrane
B) a difference in solute concentrations
C) receptor proteins in the membrane
D) aquaporins
E) a difference in water potential






Answer: C

Which structure or compartment is not part of the plant's apoplast?

Which structure or compartment is not part of the plant's apoplast? 

A) the lumen of a xylem vessel
B) the lumen of a sieve tube
C) the cell wall of a mesophyll cell
D) the cell wall of a transfer cell
E) the cell wall of a root hair







Answer: B

If you were to prune the shoot tips of a plant, what would be the effect on the plant and the leaf area index?

If you were to prune the shoot tips of a plant, what would be the effect on the plant and the leaf area index? 

A) bushier plants; lower leaf area index
B) tall plants; lower leaf area index
C) tall plants; higher leaf area index
D) short plants; lower leaf area index
E) bushier plants; higher leaf area indexes






Answer: E

A plant developed a mineral deficiency after being treated with a fungicide. What is the most probable cause of the deficiency?

A plant developed a mineral deficiency after being treated with a fungicide. What is the most probable cause of the deficiency? 

A) Mineral receptor proteins in the plant membrane were not functioning.
B) Mycorrhizal fungi were killed.
C) Active transport of minerals was inhibited.
D) The genes for the synthesis of transport proteins were destroyed.
E) Proton pumps reversed the membrane potential.






Answer: B

Most angiosperms have alternate phyllotaxy. What allows each leaf to get the maximum exposure to light and reduces shading of lower leaves?

Most angiosperms have alternate phyllotaxy. What allows each leaf to get the maximum exposure to light and reduces shading of lower leaves? 

A) a leaf area index above 8
B) self-pruning
C) one leaf only per node
D) leaf emergence at an angle of 137.5°F from the site of previous leaves
E) a leaf area index above 8 and leaf emergence at an angle of 137.5°F from the site of previous leaves






Answer: D

The ancestors of land plants were aquatic algae. Which of the following is not an evolutionary adaptation to life on land?

The ancestors of land plants were aquatic algae. Which of the following is not an evolutionary adaptation to life on land? 

A) C3 photosynthesis
B) a waxy cuticle
C) root hairs
D) xylem and phloem
E) guard cells






Answer: A

All of the following are plant adaptations to life on land except

All of the following are plant adaptations to life on land except 

A) tracheids and vessels.
B) root hairs.
C) cuticle.
D) the Calvin cycle of photosynthesis.
E) collenchyma.






Answer: D

Which of the following would not be seen in a cross-section through the woody part of a root?

Which of the following would not be seen in a cross-section through the woody part of a root? 

A) sclerenchyma cells
B) parenchyma cells
C) sieve-tube elements
D) root hairs
E) vessel elements




Answer: D

Which of the following arise, directly or indirectly, from meristematic activity?

Which of the following arise, directly or indirectly, from meristematic activity? 

A) secondary xylem
B) leaves
C) dermal tissue
D) tubers
E) secondary xylem, leaves, dermal tissue, and tubers







Answer: E

Based on the ABC hypothesis, what would be the structure of a flower from the outermost whorl that had normal expression of genes A and C and expression of gene B in all four whorls?

Based on the ABC hypothesis, what would be the structure of a flower from the outermost whorl that had normal expression of genes A and C and expression of gene B in all four whorls? 

A) carpel-petal-petal-carpel
B) petal-petal-stamen-stamen
C) sepal-carpel-carpel-sepal
D) sepal-sepal-carpel-carpel
E) carpel-carpel-carpel-carpel







Answer: B

The phase change of an apical meristem from the juvenile to the mature vegetative phase is often revealed by

The phase change of an apical meristem from the juvenile to the mature vegetative phase is often revealed by

A) a change in the morphology of the leaves produced.
B) the initiation of secondary growth.
C) the formation of lateral roots.
D) a change in the orientation of preprophase bands and cytoplasmic microtubules in lateral meristems.
E) the activation of floral meristem identity genes.






Answer: A

Heartwood and sapwood consist of

Heartwood and sapwood consist of 

A) bark.
B) periderm.
C) secondary xylem.
D) secondary phloem.
E) cork.





Answer: C

The innermost layer of the root cortex is the

The innermost layer of the root cortex is the 

A) core.
B) pericycle.
C) endodermis.
D) pith.
E) vascular cambium.






Answer: C

Most of the growth of a plant body is the result of

Most of the growth of a plant body is the result of 

A) cell differentiation.
B) morphogenesis.
C) cell division.
D) cell elongation.
E) reproduction.



Answer: D

Suppose George Washington completely removed the bark from around the base of a cherry tree but was stopped by his father before cutting the tree down. The leaves retained their normal appearance for several weeks, but the tree eventually died. The tissue(s) that George left functional was/were the

Suppose George Washington completely removed the bark from around the base of a cherry tree but was stopped by his father before cutting the tree down. The leaves retained their normal appearance for several weeks, but the tree eventually died. The tissue(s) that George left functional was/were the 

A) phloem.
B) xylem.
C) cork cambium.
D) cortex.
E) companion and sieve-tube members.






Answer: B