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1. The most common way for users to obtain reliable information is to:
2. The three requirements for becoming a CPA include all but which of the following?
3. An accountant:
4. Which of the following is not a SysTrust Services principle as defined by the AICPA?
5. ________ risk reflects the possibility that the information upon which the business decision was made was inaccurate.
6. Recording, classifying, and summarizing economic events in a logical manner for the purpose of providing financial information for decision making is commonly called:
7. The Sarbanes-Oxley Act applies to which of the following companies?
8. Which of the following services provides the lowest level of assurance on a financial statement?
9. An examination of part of an organization's procedures and methods for the purpose of evaluating efficiency and effectiveness is what type of audit?
10. In "auditing" financial accounting data, the primary concern is with:
11. An audit to determine whether an entity is following specific procedures or rules set down by some higher authority is classified as a(n):
12. The use of the Certified Public Accountant title is regulated by:
13. A correct relationship among the auditor, the client, and the external users is:
14. Three common types of attestation services are:
15. One objective of an operational audit is to:
16. 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:
17. The methods used by a CPA firm to ensure that the firm meets is professional responsibilities to clients and others is:
18. Hansen Corporation's stock is listed on a national stock exchange and registered with the Securities and Exchange Commission. Hansen's management hires a CPA to perform an independent audit of Hansen's financial statements. The primary objective of this audit is to provide assurance to the:
19. For privately held companies who is responsible for establishing auditing standards?
20. 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:
21. Historically auditing standards have been organized into three categories, including:
22. In order to properly plan and perform an audit, an important fact for both the auditor and the client to understand is that:
23. Which of the following is an element of the CPA's quality control system that should be considered in establishing its quality control policies and procedures?
24. Standards issued by the Public Company Accounting Oversight Board must be followed by CPAs who audit:
25. To obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, the auditor must fulfill several performance responsibilities, including:
26. Assume the Public Company Accounting Oversight Board (PCAOB) identifies a violation during its inspection of a registered accounting firm. The PCAOB:
27. Which of the following statements best describes the primary purpose of Statements on Auditing Standards?
28. The "Principles Underlying an Audit in Accordance with Generally Accepted Auditing Principles" provides a framework to help auditors:
29. The AICPA has authority to establish standards and rules in all but which of the following areas?
30. The International Standards on Auditing (ISAs):