1.Developing an understanding of the client’s business and industry is essential to proficiency as discussed in the general standards of GAAS. (Points: 4)\t \ufffd\u00a0 True\t \ufffd\u00a0 False\t\t\t2.\u00a0Ratio analysis only involves a year-to-year comparison of account balances. (Points: 4)\t \ufffd\u00a0 True\t \ufffd\u00a0 False\t\t\t3.\u00a0Control is considered to be part of corporate governance. (Points: 4)\t \ufffd\u00a0 True\t \ufffd\u00a0 False\t\t\t4.\u00a0When control risk is assessed at a maximum level, the auditor assumes that the internal controls are reliable in preventing or detecting material misstatements. (Points: 4)\t \ufffd\u00a0 True\t \ufffd\u00a0 False\t\t\t5.\u00a0Accounting subsystems are accounting cycles composed of one or more accounting applications. (Points: 4)\t \ufffd\u00a0 True\t \ufffd\u00a0 False\t\t6.\u00a0Presentation and disclosure assertions imply that all transactions and balances are properly presented, disclosures represent what actually happened, and the footnote disclosures are appropriate and adequate. (Points: 4)\t \ufffd\u00a0 True\t \ufffd\u00a0 False\t\u00a0\t7.\u00a0Vouching recorded transactions involves taking a sample from the journal and tracing them back to the source documents to ensure they occurred. (Points: 4)\t \ufffd\u00a0 True\t \ufffd\u00a0 False\t\t8.\u00a0Audit documentation serves as support for the financial statements. (Points: 4)\t \ufffd\u00a0 True\t \ufffd\u00a0 False\t\t9.\u00a0In analysis of the results of audit sampling, an auditor may determine that the sample size must be increased. (Points: 4)\t \ufffd\u00a0 True\t \ufffd\u00a0 False\t\t10.\u00a0The revenue cycle considered by auditors includes the sales process but not collections. (Points: 4)\t \ufffd\u00a0 True\t \ufffd\u00a0 False\t\t11.\u00a0Inventory is complex and typically considered a high-risk area in audits of service firms. (Points: 4)\t \ufffd\u00a0 True\t \ufffd\u00a0 False\t\t12.\u00a0An auditor can utilize a cross-sectional analysis for a client operating in multiple locations to identify areas of further inventory testing. (Points: 4)\t \ufffd\u00a0 True\t \ufffd\u00a0 False\t\u00a0\t13.\u00a0Legal expenses are reviewed by auditors for possible litigation and related FAS 5 treatment. (Points: 4)\t \ufffd\u00a0 True\t \ufffd\u00a0 False\t\t\t14.\u00a0An imprest payroll account will never reach a zero balance. (Points: 4)\t \ufffd\u00a0 True\t \ufffd\u00a0 False\t\t15.\u00a0A turnaround document is an effective completeness control because they list essential information for further processing of the collection on account. (Points: 4)\t \ufffd\u00a0 True\t \ufffd\u00a0 False\t\t16.\u00a0Auditors will perform an analysis of leases using SFAS 13 criteria and other EITF statements to substantiate the accounting treatment. (Points: 4)\t \ufffd\u00a0 True\t \ufffd\u00a0 False\t\t17.\u00a0Contingencies are considered by the auditor in relation to the SFAS No. 5 criteria to determine whether material contingencies exist with the client and, if so, that they are properly accrued or disclosed. (Points: 4)\t \ufffd\u00a0 True\t \ufffd\u00a0 False\t\u00a0\t18.\u00a0An example of a Type II Subsequent Event includes the settlement two months after year-end of a liability for an amount well in excess of the amount that was accrued at year-end. (Points: 4)\t \ufffd\u00a0 True\t \ufffd\u00a0 False\t\t\t19.\u00a0A report on agreed-upon procedures issued by accountants provides the lowest form of attestation assurance. (Points: 4)\t \ufffd\u00a0 True\t \ufffd\u00a0 False\t\t\t20.\u00a0The need for assurance services arises for all of the following reasons EXCEPT: (Points: 4)\t \ufffd\u00a0 potential bias in providing information.\t \ufffd\u00a0 closeness between a user and the organization.\t \ufffd\u00a0 complexity of the processing systems.\t \ufffd\u00a0 remoteness between a user and the organization.\t\u00a0\t21.\u00a0Which one of the following is not part of the attest process? (Points: 4)\t \ufffd\u00a0 evaluating evidence against objective criteria\t \ufffd\u00a0 gathering evidence about assertions\t \ufffd\u00a0 proving the accuracy of the books and records\t \ufffd\u00a0 communicating the conclusions reached\t\u00a0\t22.\u00a0Users can reasonably expect audited financial statements to be (Points: 4)\t \ufffd\u00a0 complete and contain all important financial disclosures, be free from material misstatements and be presented fairly.\t \ufffd\u00a0 complete and contain all-important financial disclosures, be free from material misstatements and be presented fairly according to GAAP.\t \ufffd\u00a0 complete, be accurate and be presented fairly according to GAAP.\t \ufffd\u00a0 complete and contain all-important financial disclosures, be free from all misstatements and be presented fairly according to the substance of GAAP.\t\t23.\u00a0Which one of the following is not a provider of assurance services? (Points: 4)\t \ufffd\u00a0 CPAs\t \ufffd\u00a0 internal auditors\t \ufffd\u00a0 governmental auditors\t \ufffd\u00a0 AICPA\t\t24.\u00a0The primary governing board that performs quality reviews on registered CPA firms that audit public companies is the (Points: 4)\t \ufffd\u00a0 PCAOB\t \ufffd\u00a0 GAO\t \ufffd\u00a0 AICPA\t \ufffd\u00a0 FASB\t\t25.\u00a0Management of an organization has the responsibility for all of the following except: (Points: 4)\t \ufffd\u00a0 accounting principles used in financial reporting\t \ufffd\u00a0 engagement of a qualified auditor\t \ufffd\u00a0 internal control over financial reporting\t \ufffd\u00a0 financial statements and disclosures\t\t26.\u00a0The financial statement auditor must understand the client’s internal control as a component of the fieldwork standards. The one of the reason for this understanding is so that the auditor may (Points: 4)\t \ufffd\u00a0 provide individual comments on internal control non-compliance.\t \ufffd\u00a0 become comfortable that the client will pay its audit bills.\t \ufffd\u00a0 assess materiality.\t \ufffd\u00a0 assess the risk of possible misstatements in the financial statements.\t\t\t27.\u00a0For an auditor to be independent, he or she must be independent in (Points: 4)\t \ufffd\u00a0 fact.\t \ufffd\u00a0 appearance.\t \ufffd\u00a0 fact and appearance.\t \ufffd\u00a0 either fact or appearance.\t\t\t28.\u00a0An auditor is concerned with materiality for which of the following reasons? (Points: 4)\t \ufffd\u00a0 to assess internal control\t \ufffd\u00a0 to comply with the quality assurance standards of GAAS\t \ufffd\u00a0 to determine the effects of misstatements on the users of financial information\t \ufffd\u00a0 to cut down on audit procedures and testing\t\t29.\u00a0A proper system of corporate governance is one that demands (Points: 4)\t \ufffd\u00a0 decision making by auditors in place of management.\t \ufffd\u00a0 internal audit representation on the board of directors.\t \ufffd\u00a0 audit planning to obtain competent and sufficient audit evidence.\t \ufffd\u00a0 accountability back through the system to the shareholders.\t\u00a0\t30.\u00a0In determining the types of activities, engagements and interactions an auditor should have with a client, the CPA and the audit firm must (select the best answer) (Points: 4)\t \ufffd\u00a0 follow the rules exactly as they are written.\t \ufffd\u00a0 assess all of their relationships with every client to ensure that independence is intact.\t \ufffd\u00a0 focus on client satisfaction above all other considerations\t \ufffd\u00a0 realize that ethics are only guidelines and a matter of personal judgment.\t\t\t31.\u00a0The AICPA Principles of Professional Conduct include (Points: 4)\t \ufffd\u00a0 due professional care and supervision.\t \ufffd\u00a0 scope and nature of services and adequate training.\t \ufffd\u00a0 integrity and independence\t \ufffd\u00a0 public interest, integrity and objectivity.\t\t\t32.\u00a0A public client is required to report material changes in internal control (Points: 4)\t \ufffd\u00a0 monthly.\t \ufffd\u00a0 quarterly.\t \ufffd\u00a0 annually.\t \ufffd\u00a0 never.\t\t\t33.\u00a0Programs written to accomplish specific processing tasks, such as computing payroll, are (Points: 4)\t \ufffd\u00a0 application programs.\t \ufffd\u00a0 operating system programs.\t \ufffd\u00a0 Java scripts.\t \ufffd\u00a0 access control programs.\t\u00a0\t\u00a0\t34.\u00a0The combination of which functions in an information technology environment are not necessarily a control weakness? (Points: 4)\t \ufffd\u00a0 user and programming functions\t \ufffd\u00a0 database administrator and data input functions\t \ufffd\u00a0 programmers and authorization of changes\t \ufffd\u00a0 users and certain data access\t\t35.\u00a0Backup controls, used to prevent data and software loss would include procedures to: (Points: 4)\t \ufffd\u00a0 load balance in the event of heavy traffic across the network.\t \ufffd\u00a0 constantly monitor the network for intrusion and attack.\t \ufffd\u00a0 provide an alternate form of electricity to the corporate facilities.\t \ufffd\u00a0 fail-over to a mirrored storage device in the event of interruption or loss.\t\t\t36.\u00a0Which one of the following is an example of an edit test for limits? (Points: 4)\t \ufffd\u00a0 Only numbers are allowed to be input into the social security number field and dashes are pre-formatted.\t \ufffd\u00a0 Each sales order is given an identifier that is also tagged to the receipt of goods record, the customer invoice record and the cash receipts record\t \ufffd\u00a0 The purchasing department may order materials up to $5,000 in total before a second electronic authorization is required.\t \ufffd\u00a0 Supplies may not be purchased from any vendor not authorized and existing in the vendor table.\t\t\t37.\u00a0The control totals used to ensure the completeness of processing in a batch processing environment include (Points: 4)\t \ufffd\u00a0 record count.\t \ufffd\u00a0 control totals.\t \ufffd\u00a0 hash totals.\t \ufffd\u00a0 all of the above.\t\t\t38.\u00a0The type of test used to check that no hourly employee is paid more than $400.00 in one week is: (Points: 4)\t \ufffd\u00a0 an edit test.\t \ufffd\u00a0 a batch control test.\t \ufffd\u00a0 an output control test.\t \ufffd\u00a0 none of the above.\t\t\t39.\u00a0Tagging and tracing might best be used to test which of the following? (Points: 4)\t \ufffd\u00a0 The number of confirmations returned compared to the number of confirmations sent out.\t \ufffd\u00a0 The corporate credit card is only being used for business transactions.\t \ufffd\u00a0 All customer orders shipped were also invoiced and that cash was received.\t \ufffd\u00a0 Quantities of product F411029 have been accurately counted in the warehouse.\t\t40.\u00a0Which one of the following would be the least persuasive type of evidence? (Points: 4)\t \ufffd\u00a0 Confirmations returned by bank directly to the auditor.\t \ufffd\u00a0 Letters of communication from the Securities Exchange Commission.\t \ufffd\u00a0 Physical examination of perpetual inventory.\t \ufffd\u00a0 General ledger in a newly developed information system.\t\u00a0\t41.\u00a0The primary support of an audit is (are) (Points: 4)\t \ufffd\u00a0 the financial statements.\t \ufffd\u00a0 the audit working papers.\t \ufffd\u00a0 the audit report.\t \ufffd\u00a0 the confirmation documentation.\t\t42.\u00a0The primary assertion that is satisfied by physically observing the client’s count of inventory is (Points: 4)\t \ufffd\u00a0 existence.\t \ufffd\u00a0 rights.\t \ufffd\u00a0 valuation.\t \ufffd\u00a0 completeness.\t\t\t43.\u00a0The audit team asks the client to pull a sample vendor files and examines the invoices supporting the purchases of inventory items during the year. What is the most probable reason for the use of this evidence? (Points: 4)\t \ufffd\u00a0 Confirmation of vendors supplying inventory for existence.\t \ufffd\u00a0 Analytical procedures to determine completeness of inventory.\t \ufffd\u00a0 Testing for the valuation of inventory using the FIFO cost flow assumption.\t \ufffd\u00a0 Reading the terms of the arrangements with vendors for disclosure.\t\t\t44.\u00a0The extent of procedures is affected mostly by: (Points: 4)\t \ufffd\u00a0 the sheer volume of procedures to be applied by the auditor.\t \ufffd\u00a0 the time of year in which the client takes a physical inventory in the warehouse.\t \ufffd\u00a0 the auditor’s judgment that misstatements are probable in certain balances.\t \ufffd\u00a0 the availability of the client’s staff at or near the balance sheet date.\t\t\t45.\u00a0An audit program is created to specify: (Points: 4)\t \ufffd\u00a0 the type of audit opinion to be rendered based upon procedures performed.\t \ufffd\u00a0 the audit procedures that will be performed each year for the client.\t \ufffd\u00a0 how an auditor should think while performing audit procedures.\t \ufffd\u00a0 objectives and procedures to be followed during the audit process.\t\t\t46.\u00a0Which one of the following is primary reason for documenting audit work? (Points: 4)\t \ufffd\u00a0 to prevent litigation by other parties that question the audit performance.\t \ufffd\u00a0 to provide a stand-alone medium that gives audit conclusions and supports the opinion.\t \ufffd\u00a0 to supply a point of reference for all auditors performing the work subsequently.\t \ufffd\u00a0 to supply a point of reference for all auditors performing the work subsequently.\t\t\t47.\u00a0Which of the following would most likely be considered intentional misapplication of accounting principles on financial statements? (Points: 4)\t \ufffd\u00a0 A capital lease is presented as periodic rent expense rather than interest and depreciation.\t \ufffd\u00a0 A deferred tax asset is reduced to zero with a valuation allowance.\t \ufffd\u00a0 A stock option is expensed even though the fair value of the underlying stock on the date of grant was the same as the option’s exercise price.\t \ufffd\u00a0 Revenues for up-front fees are deferred rather than recognized immediately.\t\t\t48.\u00a0The audit of financial statements includes the initial approach of addressing fraud. How must an auditor address fraud in the planning stage? (Points: 4)\t \ufffd\u00a0 The auditor must test for fraud in the planning stage by sampling accounts.\t \ufffd\u00a0 The auditor must consider the likelihood of fraud existing in the company in the planning stage.\t \ufffd\u00a0 The auditor must realize that most people are honest and not automatically assume that fraud exists when planning the audit.\t \ufffd\u00a0 The auditor must not be aggressive in its initial approach to fraud as trust may be lost by the client.\t\t\t49.\u00a0Which of the following creates an opportunity for fraud to be committed in an organization? (Points: 4)\t \ufffd\u00a0 Management demands financial success.\t \ufffd\u00a0 Poor internal control.\t \ufffd\u00a0 Commitments tied to debt covenants.\t \ufffd\u00a0 Management is aggressive in its application of accounting rules.\t\t\t50.\u00a0Sam Jones, controller of Mitnikco, spends three days researching the accounting statements to find loopholes in the “rules” and to make a case for recognizing revenue earlier, rather than in later years. In the end, Sam and the other members of management determine that they will reduce the company’s deferred revenue accounts and begin accounting for all revenues as agreements are signed. What are the motivations of Mitnikco management based solely on the information above? (Points: 4)\t \ufffd\u00a0 Pressures\t \ufffd\u00a0 Opportunity\t \ufffd\u00a0 Rationalization\t \ufffd\u00a0 Skepticism\t\t\t51.\u00a0Sampling risk is the risk that (Points: 4)\t \ufffd\u00a0 the sample will not contain characteristics representative of the population such that inferences made about that population will be incorrect.\t \ufffd\u00a0 the population will not contain characteristics representative of the sample such that inferences made about that sample will be incorrect.\t \ufffd\u00a0 Neither A nor B is correct.\t \ufffd\u00a0 Both A and B are correct.\t\t\t52.\u00a0The sample size varies directly with (Points: 4)\t \ufffd\u00a0 the expected failure rate.\t \ufffd\u00a0 the tolerable error rate.\t \ufffd\u00a0 the allowable risk of assessing control risk too low.\t \ufffd\u00a0 the nonsampling risk\t\t\t53.\u00a0The steps used in sampling during substantive testing includes the determination of each of the following except (Points: 4)\t \ufffd\u00a0 the audit objective.\t \ufffd\u00a0 the method of selecting a sample.\t \ufffd\u00a0 expected misstatement conditions\t \ufffd\u00a0 control failure risk.\t\t\t54.\u00a0The design of a PPS sample requires the auditor to determine all of the following except (Points: 4)\t \ufffd\u00a0 detection risk.\t \ufffd\u00a0 inherent risk.\t \ufffd\u00a0 tolerable misstatement.\t \ufffd\u00a0 expected misstatement in the account balance.\t\t\t55.\u00a0Which of the following is the best example of the control objective in the revenue cycle that all transactions are recorded accurately? (Points: 4)\t \ufffd\u00a0 Sales are recorded at the invoice price expected to be collected from customers.\t \ufffd\u00a0 Sales orders have sequential numbering.\t \ufffd\u00a0 Recorded sales transactions are evidenced by valid invoices and shipping documents.\t \ufffd\u00a0 Credits to customer accounts are classified as liabilities.\t\t\t56.\u00a0In an audit of financial statements, the risk of the high rate of return of products sold includes that of (Points: 4)\t \ufffd\u00a0 sales that are recorded improperly.\t \ufffd\u00a0 an estimate of accrued returns that reduces net income.\t \ufffd\u00a0 a reduction of net sales for an increase to the sales returns and allowance account.\t \ufffd\u00a0 consignment goods that are returned and forwarded to third parties.\t\t\t57.\u00a0Confirmations that are sent to select customers asking them to review the current balance due the client as shown on the client’s statement and return the letters directly to the auditor indicating whether they agree with the indicated balance, are known as (Points: 4)\t \ufffd\u00a0 direct confirmations.\t \ufffd\u00a0 indirect confirmations.\t \ufffd\u00a0 positive confirmations.\t \ufffd\u00a0 negative confirmations.\t\t\t58.\u00a0Which of the following is an example of the type of analytics that an auditor would use for inventory? (Points: 4)\t \ufffd\u00a0 Number of day’s sales in receivables compared to industry averages.\t \ufffd\u00a0 Inventory turnover for the previous five years.\t \ufffd\u00a0 Number of obsolete units this period compared to last.\t \ufffd\u00a0 Salaries of marketing personnel as a percent of total inventory.\t\t\t59.\u00a0Which one of the following accounts would an auditor most likely test by performing analytical procedures? (Points: 4)\t \ufffd\u00a0 Sales commissions expense.\t \ufffd\u00a0 Legal expenses.\t \ufffd\u00a0 Repairs and maintenance expense.\t \ufffd\u00a0 Travel expense.\t\t\t60.\u00a0Operational audits of cash management seek to identify areas in which cash management may be improved to contribute to the overall profitability and effectiveness of the organization. The internal auditor would use which of the following procedures on an operational audit of cash? (Points: 4)\t \ufffd\u00a0 determine the compliance of treasury activities with company policy\t \ufffd\u00a0 review procedures for identifying and investing excess funds\t \ufffd\u00a0 review procedures for handling cash receipts\t \ufffd\u00a0 all of the above\t\u00a0\t61.\u00a0Which represents the most significant risk associated with restructuring liabilities on the financial statements? (Points: 4)\t \ufffd\u00a0 Future smoothing of income by releasing the reserves.\t \ufffd\u00a0 Related party transactions that are not recorded at arms-length.\t \ufffd\u00a0 Understatement of assets in the period of recording the liabilities.\t \ufffd\u00a0 Payroll liabilities that are not disclosed in the notes.\t\t\t62.\u00a0All of the following are significant issues for consideration when auditing for the impairment of goodwill, except (Points: 4)\t \ufffd\u00a0 timing of the assessment by management.\t \ufffd\u00a0 amortization in years of the goodwill.\t \ufffd\u00a0 clear objective evidence supporting the assessment.\t \ufffd\u00a0 understanding the client’s business and its risks.\t\t\t63.\u00a0Simco’s shaving products division was acquired over ten years ago in a purchase transaction by BlizzardCraft. The related goodwill was amortized until 2002 and $4.5 million remained on the books thereafter. In 2008, Simco’s production machinery was assessed for impairment as a long-lived asset because of obsolescence issues. What relationship will the auditors most likely make between the facts stated above? (Points: 4)\t \ufffd\u00a0 BlizzardCraft erroneously treated the acquisition of Simco as a purchase transaction when it should have been a pooling of interests.\t \ufffd\u00a0 Simco should not have amortized goodwill previous to 2002.\t \ufffd\u00a0 Simco’s goodwill should have been written off when purchased by BlizzardCraft in a one-time transaction.\t \ufffd\u00a0 The goodwill related to Simco may have been impaired during 2008.\t\t\t64.\u00a0All of the following represent a related entity to an organization except (Points: 4)\t \ufffd\u00a0 the president’s son.\t \ufffd\u00a0 an affiliate with common ownership.\t \ufffd\u00a0 customers.\t \ufffd\u00a0 primary owners.\t\t\t65.\u00a0All of the following represent equity issuance requiring prominent accounting, presentation and disclosure treatment, except (Points: 4)\t \ufffd\u00a0 stock with beneficial conversion features.\t \ufffd\u00a0 Warrants issued to a consultant for services performed.\t \ufffd\u00a0 Preferred stock that is cumulative and par value is $0.50 per share.\t \ufffd\u00a0 Dividends have not been paid on common stock since inception.\t\t66.\u00a0The auditor will examine proceeds and trace them to recorded amounts of the par value of common stock to determine that (Points: 4)\t \ufffd\u00a0 shares exist and have valid stock certificates.\t \ufffd\u00a0 proceeds have been properly distributed between common stock and additional paid-in capital.\t \ufffd\u00a0 dividends have been issued in accordance with the stock indenture agreement as approved by the board.\t \ufffd\u00a0 shareholders actually have the rights to shares issued by the company in exchange for subscribed funds.\t\t\t67.\u00a0Which of the following is a tool that is best used by the audit team to determine if the client has included all disclosures? (Points: 4)\t \ufffd\u00a0 Management representation letter.\t \ufffd\u00a0 GAAS.\t \ufffd\u00a0 Inquiry of the CFO.\t \ufffd\u00a0 Checklists.\t\t\t68.\u00a0The auditor is responsible for evaluating the likelihood of a client continuing as a going concern for a reasonable period of time. A reasonable period of time is (Points: 4)\t \ufffd\u00a0 one year from the audit report date.\t \ufffd\u00a0 one year from the last day of field work.\t \ufffd\u00a0 one year from the balance sheet date.\t \ufffd\u00a0 two years from the balance sheet date.\t\t69.\u00a0Rock School, Inc. has a matter of material litigation that is threatened, but that has not gone to trial. The auditor’s consideration of such a matter will most likely include all of the following except (Points: 4)\t \ufffd\u00a0 sending a letter to the client’s attorneys for more information\t \ufffd\u00a0 discussions of the matter with the client and the client’s insurance adjuster.\t \ufffd\u00a0 confirmation with the harmed party regarding the amount that will be claimed.\t \ufffd\u00a0 assessment of proper accrual or disclosure by the client in accordance with SFAS No. 5.\t\t70.\u00a0When the financial statements contain a material departure from GAAP that the auditor believes is justified, justification (Points: 4)\t \ufffd\u00a0 should appear in a footnote.\t \ufffd\u00a0 should appear in a paragraph added before the scope paragraph.\t \ufffd\u00a0 should appear in the opening paragraph.\t \ufffd\u00a0 should appear in a paragraph added before the opinion paragraph.<\/p>\n","protected":false},"excerpt":{"rendered":"
1.Developing an understanding of the client’s business and industry is essential to proficiency as discussed in the general standards of GAAS. (Points: 4) \ufffd\u00a0 True \ufffd\u00a0 False 2.\u00a0Ratio analysis only involves a year-to-year comparison of account balances. (Points: 4) \ufffd\u00a0 Read More …<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-200453","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/posts\/200453","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/comments?post=200453"}],"version-history":[{"count":0,"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/posts\/200453\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/media?parent=200453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/categories?post=200453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/tags?post=200453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}