Which of the following is not a factor adding to the complexity of materiality judgments made by auditors?

Which of the following is not a factor adding to the complexity of materiality judgments made by auditors?







a. Regulators pay particular attention to the judgmental aspects of auditor materiality decisions.
b. SEC regulators do not believe it is appropriate to use percentage terms to substitute for a full analysis of all relevant considerations regarding the magnitude of misstatement.
c. Regulators focus on how materiality decisions can affect client financial results.
d. SEC regulators have few requirements for auditors to comply with since the AICPA fills that role.







Answer: D

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

Although different audit firms take different approaches, performance materiality could be the same as overall materiality, or could be a percentage of overall materiality. Generally this range is which of the following?

Although different audit firms take different approaches, performance materiality could be the same as overall materiality, or could be a percentage of overall materiality. Generally this range is which of the following?





a. 25% to 75% of overall materiality.
b. 50% to 75% of overall materiality.
c. 25% to 50% of overall materiality.
d. 40% to 75% of overall materiality.









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 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 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

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

Which of the following best describes the nature of assets of held-for-sale operations?

Which of the following best describes the nature of assets of held-for-sale operations?







a. Impairment testing based on most likely sale or disposal price.
b. Impairment testing if plants are closed or equipment is not used.
c. Lower of cost or market impairments, including an allowance for obsolescence.
d. Estimates and assumptions made in preparation of the estimate of income tax expense for the year.







Answer: A

Which of the following statements best describe an issue related to inventory?

Which of the following statements best describe an issue related to inventory?




a. Impairment testing based on most likely sale or disposal price.
b. Subject to allowance for noncollectibility.
c. Lower of cost or market impairments, including an allowance for obsolescence.
d. Subject to estimates made regarding the expected life of the assets and the appropriateness of the depreciation method.







Answer: C

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

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



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

A justified departure from GAAP may result in which of the following?

A justified departure from GAAP may result in which of the following?



a. A disclaimer of an audit opinion.
b. An adverse opinion.
c. An unqualified audit opinion with an explanation paragraph before the opinion paragraph or a qualified opinion.
d. A standard unqualified opinion.









Answer: C

In which of the following instances would an auditor most likely issue a disclaimer of opinion?

In which of the following instances would an auditor most likely issue a disclaimer of opinion?








a. Management will not sign a management representation letter.
b. Management declines to provide a statement of cash flows.
c. The auditor is independent of the client.
d. The auditor is unable to confirm receivables but performs alternative procedures.








Answer: A

When financial statements contain a material, unjustified departure from GAAP, which of the following is contained in the audit report?

When financial statements contain a material, unjustified departure from GAAP, which of the following is contained in the audit report?



a. A Qualification: Yes; An Explanatory Paragraph After the Opinion Paragraph: No
b. A Qualification: Yes; An Explanatory Paragraph After the Opinion Paragraph: Yes
c. A Qualification: No; An Explanatory Paragraph After the Opinion Paragraph: Yes
d. A Qualification: No; An Explanatory Paragraph After the Opinion Paragraph: No






Answer: B

According to the AICPA, the auditor needs to form an opinion on the financial statements based on an evaluation of the audit evidence obtained. This is stated in which AICPA principle governing an audit conducted in accordance with GAAS?

According to the AICPA, the auditor needs to form an opinion on the financial statements based on an evaluation of the audit evidence obtained. This is stated in which AICPA principle governing an audit conducted in accordance with GAAS?





a. Principle 1
b. Principle 4
c. Principle 5
d. Principle 7







Answer: A

Which of the following is a change not being debated by auditing standard setters and investors?

Which of the following is a change not being debated by auditing standard setters and investors?





a. Adding disclosure about which engagement partner at the firm supervised the audit and who from outside the audit firm participated in the audit.
b. Adding commentary on areas of risk of material misstatement of the financial statements identified by the auditor.
c. Adding commentary about the level of materiality applied by the auditor to perform the audit.
d. All of the above are being debated.





Answer: D

A justified departure from GAAP may result in which of the following?

A justified departure from GAAP may result in which of the following?




a. A disclaimer of an audit opinion.
b. An adverse opinion.
c. An unqualified audit opinion with an explanation paragraph before the opinion paragraph or a qualified opinion.
d. A standard unqualified opinion.









Answer: C

In which of the following instances would an auditor most likely issue a disclaimer of opinion?

In which of the following instances would an auditor most likely issue a disclaimer of opinion?







a. Management will not sign a management representation letter.
b. Management declines to provide a statement of cash flows.
c. The auditor is independent of the client.
d. The auditor is unable to confirm receivables but performs alternative procedures.





Answer: A


When financial statements contain a material, unjustified departure from GAAP, which of the following is contained in the audit report?

When financial statements contain a material, unjustified departure from GAAP, which of the following is contained in the audit report?




a. A Qualification: Yes; An Explanatory Paragraph After the Opinion Paragraph: No
b. A Qualification: Yes; An Explanatory Paragraph After the Opinion Paragraph: Yes
c. A Qualification: No; An Explanatory Paragraph After the Opinion Paragraph: Yes
d. A Qualification: No; An Explanatory Paragraph After the Opinion Paragraph: No









Answer: B

According to the AICPA, the auditor needs to form an opinion on the financial statements based on an evaluation of the audit evidence obtained. This is stated in which AICPA principle governing an audit conducted in accordance with GAAS?

According to the AICPA, the auditor needs to form an opinion on the financial statements based on an evaluation of the audit evidence obtained. This is stated in which AICPA principle governing an audit conducted in accordance with GAAS?





a. Principle 1
b. Principle 4
c. Principle 5
d. Principle 7








Answer: A

Which of the following is a change not being debated by auditing standard setters and investors?

Which of the following is a change not being debated by auditing standard setters and investors?





a. Adding disclosure about which engagement partner at the firm supervised the audit and who from outside the audit firm participated in the audit.
b. Adding commentary on areas of risk of material misstatement of the financial statements identified by the auditor.
c. Adding commentary about the level of materiality applied by the auditor to perform the audit.
d. All of the above are being debated.









Answer: D

When there is a restriction on the scope of the internal control over financial reporting (ICFR) engagement, what should the auditor do?

When there is a restriction on the scope of the internal control over financial reporting (ICFR) engagement, what should the auditor do?





a. The auditor will either withdraw from the engagement or disclaim an opinion.
b. The auditor will issue an adverse opinion.
c. The auditor will issue an opinion on the ICFR based on another audit firm's work.
d. The auditor will report this directly to the Treadway Commission.







Answer: A

When the financial statements contain a material departure from GAAP that the auditor believes is justified, where should the justification appear?

When the financial statements contain a material departure from GAAP that the auditor believes is justified, where should the justification appear?





a. In a footnote.
b. In a paragraph added before the scope paragraph.
c. In the opening paragraph.
d. In a paragraph added before the opinion paragraph.







Answer: D

According to the AICPA principles, which of the following is incorrect?

According to the AICPA principles, which of the following is incorrect?







a. If the auditor has reservations about the fairness of financial statement presentation, the reason(s) must be stated in the auditor's report.
b. If there is a material departure from GAAP in the financial statements, the auditor should explicitly state the nature of the departure and the dollar effects where determinable.
c. Auditors should state the reasons why an unqualified opinion cannot be issued.
d. Auditors should issue an unqualified opinion in all cases where companies have provided an entire set of financial statements and footnotes that include all years presented for comparative purposes.








Answer: D

In which of the following situations would the auditor modify the audit report on ICFR?

In which of the following situations would the auditor modify the audit report on ICFR?






a. The auditor identifies multiple unrelated significant deficiencies in ICFR.
b. The auditor concludes that management's report on ICFR is not complete or is improperly presented.
c. The auditor relies on the work of other auditors, but decides not to include a reference to the other auditors.
d. The auditor would modify the audit report on ICFR in all of the above situations.








Answer: B

The auditor of a large U.S. public company has determined that a material weakness exists in the client's ICFR. Which of the following statements is true?

The auditor of a large U.S. public company has determined that a material weakness exists in the client's ICFR. Which of the following statements is true?







a. Such a weakness requires an adverse opinion of the financial statements.
b. The auditor should express an adverse opinion on internal controls only if a material misstatement was found in the financial statements.
c. The auditor should express an adverse opinion on internal controls, even though no material misstatements were found in the financial statements.
d. The auditor is not required to express an opinion on internal controls.






Answer: C

Tread Corp. accounts for the effect of a material accounting change prospectively, when the inclusion of the cumulative effect of the change is required in the current year. The auditor would choose which of the following opinions?

Tread Corp. accounts for the effect of a material accounting change prospectively, when the inclusion of the cumulative effect of the change is required in the current year. The auditor would choose which of the following opinions?




a. Qualified opinion or a disclaimer of opinion.
b. Disclaimer of opinion or an unqualified opinion with an explanatory paragraph.
c. Unqualified opinion with an explanatory paragraph or an adverse opinion.
d. Qualified opinion or an adverse opinion.







Answer: D

In which of the following situations would an auditor usually choose between issuing a qualified opinion and issuing a disclaimer of opinion?

In which of the following situations would an auditor usually choose between issuing a qualified opinion and issuing a disclaimer of opinion?




a. Departure from GAAP.
b. Inadequate disclosure of accounting policies.
c. Inability to obtain sufficient appropriate evidence for a reason other than a management-imposed scope restriction.
d. Unreasonable justification for a change in accounting principles.






Answer: C

Choose the option that best describes the relationship between the cell wall thickness of parenchyma cells versus sclerenchyma cells.

Choose the option that best describes the relationship between the cell wall thickness of parenchyma cells versus sclerenchyma cells. 





A) The cell walls of parenchyma cells are thinner than those of sclerenchyma cells.
B) The cell walls of parenchyma cells are thicker than those of schlerenchyma cells.
C) The cell walls of both types of cells are roughly equal.
D) The thickness of the cell walls for both types of cells is too variable for a comparison to be made.






Answer: A

The total number of genes in a species' genome is not necessarily a good indicator of biological complexity because

The total number of genes in a species' genome is not necessarily a good indicator of biological complexity because 





A) most genes are never turned on.
B) many genes are repeats.
C) this does not take into account the alternative splicing of pre-mRNA.
D) this does not take into account mRNA-mRNA interactions.
E) this does not take into account protein-mRNA interactions.






Answer: C

Unlike eutherians, both monotremes and marsupials

Unlike eutherians, both monotremes and marsupials 




A) lack nipples.
B) have some embryonic development outside the uterus.
C) lay eggs.
D) are found in Australia and Africa.
E) include only insectivores and herbivores.







Answer: B

Which of the following could be considered the most recent common ancestor of living tetrapods?

Which of the following could be considered the most recent common ancestor of living tetrapods? 






A) a sturdy-finned, shallow-water lobe-fin whose appendages had skeletal supports similar to those of terrestrial vertebrates
B) an armored, jawed placoderm with two pairs of appendages
C) an early ray-finned fish that developed bony skeletal supports in its paired fins
D) a salamander that had legs supported by a bony skeleton but moved with the side-to-side bending typical of fishes
E) an early terrestrial caecilian whose legless condition had evolved secondarily






Answer: A

Vertebrates and tunicates share

Vertebrates and tunicates share 




A) jaws adapted for feeding.
B) a high degree of cephalization.
C) the formation of structures from the neural crest.
D) an endoskeleton that includes a skull.
E) a notochord and a dorsal, hollow nerve cord.






Answer: E

In the United States and Canada, bats use one of two strategies to survive winter: They either migrate south, or they hibernate. Recently, those that hibernate seem to have come under attack by a fungus, Geomyces destructans (Gd), an attack that is occurring from Missouri to southern Canada. Many infected bats have a delicate, white filamentous mat on their muzzles, which is referred to as white-nose syndrome (WNS). The fungus invades the bat tissues, causes discomfort, and awakens the bat from its hibernation. The bat fidgets and wastes calories, using up its stored fat. The bat then behaves abnormally, leaving its cave during daytime in winter to search for food. Their food, primarily insects, is scarce during the winter, and the bats ultimately starve to death. Since 2007, it is estimated that up to 1 million bats have perished from WNS.

In the United States and Canada, bats use one of two strategies to survive winter: They either migrate south, or they hibernate. Recently, those that hibernate seem to have come under attack by a fungus, Geomyces destructans (Gd), an attack that is occurring from Missouri to southern Canada. Many infected bats have a delicate, white filamentous mat on their muzzles, which is referred to as white-nose syndrome (WNS). The fungus invades the bat tissues, causes discomfort, and awakens the bat from its hibernation. The bat fidgets and wastes calories, using up its stored fat. The bat then behaves abnormally, leaving its cave during daytime in winter to search for food. Their food, primarily insects, is scarce during the winter, and the bats ultimately starve to death. Since 2007, it is estimated that up to 1 million bats have perished from WNS. 




The Gd mat on the fur of the bats should be expected to consist of 

A) hyphae.
B) haustoria.
C) arbuscules.
D) yeasts.
E) basidia.


Answer: A


Gd is a cold-loving fungus. Thus, which characteristics of normal bat behavior can be most expected to favor the growth of this fungus? 

A) southward migration during the winter
B) communal roosting in tightly packed clusters during hibernation
C) reliance on fat reserves for calories during hibernation
D) much-reduced metabolic rate during hibernation
E) hibernating in parts of the cave that are farthest away from the mouth of the cave


Answer: D


Gd is a cold-loving fungus. Thus, which characteristics of abnormal bat behavior can be most expected to favor the growth of this fungus? 

A) shifting roosting location to the mouth of the cave during winter
B) searching for food during winter
C) searching for food during the day
D) All three of the options listed are correct.
E) Only two of the options listed are correct.


Answer: D

Gd is a cold-loving fungus. Thus, which characteristics of normal bat behavior can be most expected to favor the spread of this fungus to uninfected bats? 

A) southward migration during the winter
B) communal roosting in tightly packed clusters during hibernation
C) reliance on fat reserves for calories during hibernation
D) much-reduced metabolic rate during hibernation
E) hibernating in parts of the cave that are farthest away from the mouth of the cave


Answer: B

Almost all North American bats are insectivores, with one notable exception being a bat that bites and then laps blood from the wound. The blood-lapping bats are limited to the warm, southwestern United States. Thus, if WNS continues to decimate bat populations in the United States and Canada, then we can expect 

A) livestock bites from vampire bats to increase in frequency.
B) plant diseases that are spread by insects to increase in frequency.
C) plant diseases directly caused by insect feeding to increase in frequency.
D) human and livestock diseases that are spread by insects to increase in frequency.
E) all but one of these are correct.


Answer: E


Which feature(s) allow(s) hibernating bats to conserve heat without using calories? 

A) shivering
B) fur
C) fat layer below the skin
D) All three of the options listed are correct.
E) Two of the options listed are correct.


Answer: E

Due to its system of nine air sacs connected to the lungs, the respiratory system of birds is arguably the most effective respiratory system of all air-breathers. Upon inhalation, air first flows into posterior air sacs, then into the lungs, and then into anterior air sacs on the way to being exhaled. Thus, there is one-way flow of air through the lungs, along thousands of tubules called parabronchi.

Due to its system of nine air sacs connected to the lungs, the respiratory system of birds is arguably the most effective respiratory system of all air-breathers. Upon inhalation, air first flows into posterior air sacs, then into the lungs, and then into anterior air sacs on the way to being exhaled. Thus, there is one-way flow of air through the lungs, along thousands of tubules called parabronchi. 



If the inner lining of the air sacs is neither thin nor highly vascularized, then what can be inferred about the air sacs? 

A) They must not belong to the respiratory system.
B) They cannot be derived from endoderm.
C) They cannot be sites of gas exchange between air and blood.
D) They must obtain nutrition from some source other than the bloodstream.
E) They cannot effectively moisturize the air before it reaches the lungs.


Answer: C


Some bird bones are hollow rather than honeycombed. The hollow bones mostly contain air sacs. The replacement of bone marrow with air sacs is properly understood as an adaptation to 

A) reduce the weight of the bird.
B) facilitate flight.
C) eliminate the functions that marrow performs.
D) All three of the options listed are correct.
E) Only two of the options listed are correct.


Answer: E


Birds generate a lot of heat, especially during flight. Yet the adipose tissue under their skin and the feathers atop their skin make it difficult to eliminate excess heat across the skin. Which of the following alternatives can absorb body heat and eliminate it from the bird most effectively? 

A) air in the air sacs
B) lymph in the lymphatic vessels
C) blood in the vessels
D) blood in the heart
E) urine in the bladder


Answer: A


If Archaeopteryx had air sacs, then which of its features would have had the opposite effect on enabling Archaeopteryx to fly long distances from that provided by air sacs? 


1. teeth
2. contour feathers
3. wing claws
4. long tail with many vertebrae

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


Answer: E


Which feature of some carinates has the same effect on weight as the presence of air sacs? 

A) presence of a large, heavily keratinized beak
B) absence of a urinary bladder
C) presence of a carina (keel)
D) number of chambers in the heart
E) presence of large pectoral muscles


Answer: B

The movement of air along parabronchi is most similar to the movement of 

A) air in the lungs of other amniotes.
B) food/waste in a gastrovascular cavity.
C) food/waste in a digestive system with separate mouth and anus.
D) the frog tongue during feeding.
E) air in lungs of terrestrial amphibians.


Answer: C

Which type of bird is most likely to need air sacs to reduce its weight? 

A) birds that migrate long distances
B) waterfowl that float on water, but do not dive
C) birds that spend much of their time underwater
D) ratites


Answer: A


The one-way flow of air along parabronchi makes what type of exchange mechanism possible, at least theoretically? 

A) the same as that occurring in fish gills
B) the same as that occurring in insect tracheae
C) the same as that occurring in mammalian lungs
D) the same as that occurring in echinoderm skin gills


Answer: A

While on an intersession course in tropical ecology, Kris pulls a large, snakelike organism from a burrow (the class was granted a collecting permit). The 1-m-long organism has smooth skin, which appears to be segmented. It has two tiny eyes that are hard to see because they seem to be covered by skin. Kris brings it back to the lab at the field station, where it is a source of puzzlement to the class. Kris says that it is a giant oligochaete worm; Shaun suggests it is a legless amphibian; Kelly proposes it belongs to a snake species that is purely fossorial (lives in a burrow).

While on an intersession course in tropical ecology, Kris pulls a large, snakelike organism from a burrow (the class was granted a collecting permit). The 1-m-long organism has smooth skin, which appears to be segmented. It has two tiny eyes that are hard to see because they seem to be covered by skin. Kris brings it back to the lab at the field station, where it is a source of puzzlement to the class. Kris says that it is a giant oligochaete worm; Shaun suggests it is a legless amphibian; Kelly proposes it belongs to a snake species that is purely fossorial (lives in a burrow). 



The class decided to humanely euthanize the organism and subsequently dissect it. Having decided that it was probably not a reptile, two of their original hypotheses regarding its identity remained. Which of the following, if observed, should help them arrive at a conclusive answer? 

A) presence of a closed circulatory system
B) presence of moist, highly vascularized skin
C) presence of lungs
D) presence of a nerve cord
E) presence of a digestive system with two openings


Answer: C


The organism was found to have two lungs, but the left lung was much smaller than the right lung. Kelly added that the herpetology instructor had said that in most snakes, the same condition exists. If the size difference between the lungs in this organism is not a shared ancestral characteristic with its occurrence in snakes, then its existence in this organism is explained as which of the following? 


1. a result of convergent evolution
2. an example of homologous structures
3. a similar adaptation to a shared lifestyle or body plan
4. a result of having identical Hox genes
5. a homoplasy

A) 3 only
B) 1 and 5
C) 1, 3, and 5
D) 2, 3, and 5
E) 3, 4, and 5


Answer: C


The adaptation of the body shape of snakes has resulted in one of their lungs becoming vestigial. Another adaptation (to a fossorial lifestyle) is snakes' absence of limbs. If the "mystery organism" has also become adapted to a fossorial lifestyle, though its ancestors moved about on the surface, then which structures should one expect to find upon dissecting the organism? 


1. reduced or absent pelvic and/or pectoral girdles
2. metanephridia
3. hydrostatic skeleton

A) 1 only
B) 1 and 2
C) 1 and 3
D) 2 and 3
E) 1, 2, and 3


Answer: A


Which one of these, if found, should clear up any remaining doubt as to the identity of the organism? 

A) vestigial pelvic girdle
B) blood vessels carrying oxygenated blood from both the skin and the functional lung to the heart
C) closed circulatory system
D) ability to produce toxins from glands located on the skin, or that empty into the mouth
E) two-chambered heart


Answer: B

Terry catches a ray-finned fish from the ocean and notices that attached to its flank is an equally long, snakelike organism. The attached organism has no external segmentation, no scales, a round mouth surrounded by a sucker, and two small eyes. Terry thinks it might be a marine leech, a hagfish, or a lamprey.

Terry catches a ray-finned fish from the ocean and notices that attached to its flank is an equally long, snakelike organism. The attached organism has no external segmentation, no scales, a round mouth surrounded by a sucker, and two small eyes. Terry thinks it might be a marine leech, a hagfish, or a lamprey. 



Which feature excludes the organism from possibly being a leech? 

A) elongated shape
B) lack of scales
C) lack of external segmentation
D) round mouth
E) anterior sucker


Answer: C


Terry detaches the snakelike organism from the fish and uses a knife to cut off its head. In doing so, its brain slides out onto the deck of the boat. Terry peers into the cut end of the head and notices that the brain had lain in a sort of panlike structure that only partially surrounded the brain. What is the structure Terry is observing, and what is it made of? 

A) skull, made of bone
B) cranium, made of bone
C) cranium, made of cartilage
D) vertebral column, made of bone
E) vertebral column, made of cartilage


Answer: C


Terry takes the body of the snakelike organism and slices it open along its dorsal side. If it is a hagfish, what should Terry see? 


A) a well-developed series of bony vertebrae surrounding the spinal cord
B) a well-developed series of cartilaginous vertebrae surrounding the spinal cord
C) a tube of cartilage (surrounding the notochord) with dorsal projections on both sides of the spinal cord
D) a notochord, located underneath the spinal cord


Answer: D

The snakelike organism turned out to be a hagfish. Consequently, why should Terry throw the fish to which the hagfish was attached overboard, rather than having it for dinner? 

A) It has mucus on its skin.
B) If it had an ectoparasite, then it must also have endoparasites.
C) The bite of the hagfish introduces paralytic neurotoxins, which Terry wants to avoid.
D) It was already sick or dying; otherwise, the hagfish would probably not have attacked it.


Answer: D

Having caught and handled a hagfish, what will Terry's shipmates most likely require Terry to do before returning to further fishing? 

A) Wash his hands and then don gloves to prevent the spread of harmful microbes that live only on hagfish skin.
B) Clean the bucketsful of hagfish slime from the deck of the boat.
C) Dispose of the fishing tackle that had been poisoned by coming into contact with the hagfish.
D) Cut up the remaining hagfish and share pieces of this highly sought-after baitfish.


Answer: B


Terry saved some of the tooth-like objects within the hagfish's round mouth to analyze their composition in his mentor's biochemistry research lab. Terry will find that they are composed of the same protein found in tetrapod 

A) skin.
B) teeth.
C) bones.
D) cartilage.
E) muscles.


Answer: A

If a ray-finned fish is to both hover (remain stationary) in the water column and ventilate its gills effectively, then what other structure besides its swim bladder will it use?

If a ray-finned fish is to both hover (remain stationary) in the water column and ventilate its gills effectively, then what other structure besides its swim bladder will it use? 




A) its heart
B) its pectoral fins
C) its lateral line system
D) its caudal (tail) fin
E) its opercula





Answer: E

Which of the following statements is correct in regard to Homo erectus?

Which of the following statements is correct in regard to Homo erectus? 






A) Their fossils are not limited to Africa.
B) On average, H. erectus had a smaller brain than H. habilis.
C) H. erectus had a level of sexual dimorphism less than that of modern humans.
D) H. erectus was not known to use tools.
E) H. erectus evolved before H. habilis.





Answer: A

Which of these statements about human evolution is correct?

Which of these statements about human evolution is correct? 






A) The ancestors of Homo sapiens were chimpanzees.
B) Human evolution has proceeded in an orderly fashion from an ancestral anthropoid to Homo sapiens.
C) The evolution of upright posture and enlarged brain occurred simultaneously.
D) Different species of the genus Homo have coexisted at various times throughout hominin evolution.
E) Mitochondrial DNA analysis indicates that modern humans are genetically very similar to Neanderthals.






Answer: D

With which of the following statements would a biologist be most inclined to agree?

With which of the following statements would a biologist be most inclined to agree? 






A) Humans and apes represent divergent lines of evolution from a common ancestor.
B) Humans evolved directly from Old World monkeys.
C) Humans represent the pinnacle of evolution and have escaped from being affected by natural selection.
D) Humans evolved from chimpanzees.
E) Humans and apes are the result of disruptive selection in a species of chimpanzee.






Answer: A

Which of the following statements about human evolution is correct?

Which of the following statements about human evolution is correct? 






A) Modern humans are the only human species to have evolved on Earth.
B) Human ancestors were virtually identical to extant chimpanzees.
C) Human evolution has occurred within an unbranched lineage.
D) The upright posture and enlarged brain of humans evolved simultaneously.
E) Fossil evidence indicates that early anthropoids were arboreal and cat-sized.





Answer: E

In which vertebrates is fertilization exclusively internal?

In which vertebrates is fertilization exclusively internal? 




A) chondrichthyans, osteichthyans, and mammals
B) amphibians, mammals, and reptiles
C) chondrichthyans, osteichthyans, and reptiles
D) reptiles and mammals
E) reptiles and amphibians






Answer: D

Female birds lay their eggs, thereby facilitating flight by reducing weight. Which "strategy" seems most likely for female bats to use to achieve the same goal?

Female birds lay their eggs, thereby facilitating flight by reducing weight. Which "strategy" seems most likely for female bats to use to achieve the same goal? 





A) lay shelled eggs
B) limit litters to a single embryo
C) refrain from flying throughout pregnancy (about 6 weeks long)
D) give birth to underdeveloped young, and subsequently carry them in a pouch that has teats
E) feed multiple embryos internally using placentas







Answer: B

Which of the following represents the strongest evidence that two of the three middle ear bones of mammals are homologous to certain reptilian jawbones?

Which of the following represents the strongest evidence that two of the three middle ear bones of mammals are homologous to certain reptilian jawbones? 





A) They are similar in size to the reptilian jawbones.
B) They are similar in shape to the reptilian jawbones.
C) The mammalian jaw has fewer bones than does the reptilian jaw.
D) These bones can be observed to move from the developing jaw to the developing middle ear in mammalian embryos.
E) Mammals can hear better than reptiles.






Answer: D

Which of these would a paleontologist be most likely to do in order to determine whether a fossil represents a reptile or a mammal?

Which of these would a paleontologist be most likely to do in order to determine whether a fossil represents a reptile or a mammal? 




A) Look for the presence of milk-producing glands.
B) Look for the mammalian characteristics of a four-chambered heart and a diaphragm.
C) Because mammals are eutherians, look for evidence of a placenta.
D) Use molecular analysis to look for the protein keratin.
E) Examine the teeth.






Answer: E

During chordate evolution, what is the sequence (from earliest to most recent) in which the following structures arose? 1. amniotic egg 2. paired fins 3. jaws 4. swim bladder 5. four-chambered heart

During chordate evolution, what is the sequence (from earliest to most recent) in which the following structures arose?
1. amniotic egg
2. paired fins
3. jaws
4. swim bladder
5. four-chambered heart 





A) 2, 3, 4, 1, 5
B) 3, 2, 4, 1, 5
C) 3, 2, 1, 4, 5
D) 2, 1, 4, 3, 5
E) 2, 4, 3, 1, 5







Answer: A

Why is the discovery of the fossil Archaeopteryx significant? It supports the

Why is the discovery of the fossil Archaeopteryx significant? It supports the 






A) phylogenetic relatedness of birds and reptiles.
B) contention that birds are much older than we originally thought.
C) claim that some dinosaurs had feathers well before birds had evolved.
D) idea that the first birds were ratites.
E) hypothesis that the earliest birds were ectothermic.






Answer: A