1. Which of the following is considered audit evidence?
2. Recording, classifying, and summarizing economic events in a logical manner for the purpose of providing financial information for decision making is commonly called:
3. The three requirements for becoming a CPA include all but which of the following?
4. An accountant:
5. Three common types of attestation services are:
6. Which of the following services provides the lowest level of assurance on a financial statement?
7. An examination of part of an organization’s procedures and methods for the purpose of evaluating efficiency and effectiveness is what type of audit?
8. An audit to determine whether an entity is following specific procedures or rules set down by some higher authority is classified as a(n):
9. ________ risk reflects the possibility that the information upon which the business decision was made was inaccurate.
10. The use of the Certified Public Accountant title is regulated by:
11. A correct relationship among the auditor, the client, and the external users is:
12. One objective of an operational audit is to:
13. 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):
14. In “auditing” financial accounting data, the primary concern is with:
15. The Sarbanes-Oxley Act applies to which of the following companies?
16. The Public Company Accounting Oversight Board:
17. Members of the Public Company Accounting Oversight Board are appointed and overseen by:
18. 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?
19. 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:
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. Which of the following statements best describes the primary purpose of Statements on Auditing Standards?
22. 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:
23. The AICPA has authority to establish standards and rules in all but which of the following areas?
24. Standards issued by the Public Company Accounting Oversight Board must be followed by CPAs who audit:
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 International Standards on Auditing (ISAs):
28. The “Principles Underlying an Audit in Accordance with Generally Accepted Auditing Principles” provides a framework to help auditors:
29. The purpose of establishing quality control policies and procedures to accept or continue a client relationship is to:
30. Assume the Public Company Accounting Oversight Board (PCAOB) identifies a violation during its inspection of a registered accounting firm. The PCAOB:
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