ACC 403 Week 5 Midterm Exam Part 1

ACC 403 Week 5 Midterm Exam Part 1

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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:

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