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1. An accountant:
2. The Sarbanes-Oxley Act applies to which of the following companies?
3. A correct relationship among the auditor, the client, and the external users is:
4. Which of the following is considered audit evidence?
5. The most common way for users to obtain reliable information is to:
6. 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):
7. The three requirements for becoming a CPA include all but which of the following?
8. ________ risk reflects the possibility that the information upon which the business decision was made was inaccurate.
9. The use of the Certified Public Accountant title is regulated by:
10. Which of the following is not a SysTrust Services principle as defined by the AICPA?
11. In "auditing" financial accounting data, the primary concern is with:
12. Recording, classifying, and summarizing economic events in a logical manner for the purpose of providing financial information for decision making is commonly called:
13. One objective of an operational audit is to:
14. An examination of part of an organization's procedures and methods for the purpose of evaluating efficiency and effectiveness is what type of audit?
15. Which of the following services provides the lowest level of assurance on a financial statement?
16. The "Principles Underlying an Audit in Accordance with Generally Accepted Auditing Principles" provides a framework to help auditors:
17. The form that must be completed and filed with the Securities and Exchange Commission whenever a company experiences a significant event that is of interest to public investors is the:
18. The legal right to perform audits is granted to a CPA firm by regulation of:
19. Assume the Public Company Accounting Oversight Board (PCAOB) identifies a violation during its inspection of a registered accounting firm. The PCAOB:
20. The form that must be filed with the Securities and Exchange Commission whenever a company plans to issue new securities to the public is the:
21. 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:
22. Which of the following statements best describes the primary purpose of Statements on Auditing Standards?
23. For privately held companies who is responsible for establishing auditing standards?
24. The methods used by a CPA firm to ensure that the firm meets is professional responsibilities to clients and others is:
25. In order to properly plan and perform an audit, an important fact for both the auditor and the client to understand is that:
26. Statements on Standards for Accounting and Review Services are issued by the:
27. The purpose of establishing quality control policies and procedures to accept or continue a client relationship is to:
28. Standards issued by the Public Company Accounting Oversight Board must be followed by CPAs who audit:
29. The Public Company Accounting Oversight Board:
30. Statements on Auditing Standards issued by the AICPA's Auditing Standards Board are: