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1. Which of the following is considered audit evidence?
2. The Sarbanes-Oxley Act applies to which of the following companies?
3. Any service that requires a CPA firm to issue a report about the reliability of an assertion that is made by another party is a(n):
4. Which of the following services provides the lowest level of assurance on a financial statement?
5. In "auditing" financial accounting data, the primary concern is with:
6. The use of the Certified Public Accountant title is regulated by:
7. The organization that is responsible for providing oversight for auditors of public companies is called the ________.
8. The legal right to perform audits is granted to a CPA firm by regulation of:
9. The "Principles Underlying an Audit in Accordance with Generally Accepted Auditing Principles" provides a framework to help auditors:
10. The methods used by a CPA firm to ensure that the firm meets is professional responsibilities to clients and others is:
11. In order to properly plan and perform an audit, an important fact for both the auditor and the client to understand is that:
12. Within the context of quality control, the primary purpose of continuing professional education and training activities is to enable a CPA firm to provide its personnel with:
13. When the auditor determines that the financial statements are fairly stated, but there is a nonindependent relationship between the auditor and the client, the auditor should issue:
14. The audit report date on a standard unqualified report indicates:
15. The appropriate audit report date for a standard nonqualified audit report for a non-public entity should be the:
16. The auditor's responsibility section of the standard audit report states that the auditor is:
17. When a qualified or adverse opinion is issued, the qualifying paragraph is inserted:
18. The standard unqualified audit report for a non-public entity must:
19. A CPA firm may charge a contingent fee for:
20. When a member observes the profession's technical and ethical standards and strives to continually improve her competence and quality of services, she is exercising:
21. The underlying reason for a code of professional conduct for any profession is:
22. The CPA must not subordinate his or her professional judgment to that of others in any:
23. When CPAs are able to maintain their actual independence, it is referred to as independence in:
24. In determining independence with respect to any audit engagement, the ultimate decision as to whether or not the auditor is independent must be made by the:
The AICPA's Code of Professional Conduct requires independence for all: