22 Dec Group AIndividuals are licensed as CPAs by individ
Group AIndividuals are licensed as CPAs by individual states. Information on the requirements for each state can be found on the National Association of State Boards of Accountancy (NASBA) web site (www.nasba.org). The Uniform CPA Examination is administered by the American Institute of Certified Public Accountants (AICPA), and information on CPA examination requirements can be found on the AICPA web site (www.aicpa.org).Questiona. Identify the education requirements to be eligible to sit for the CPA exam in your country. Include any specific educational content requirements.b. What are the Elijah Watts Sells awards?c. What was the passing rate for each exam section in the most recent quarter?Group BInternational Standards on Auditing (ISAs) are issued by the International Auditing and Assurance Standards Board (IAASB). Use the IAASB web site (http://www.ifac.org/IAASB/)to learn more about the IAASB and its standard-setting activities.Questiona. What is the objective of the IAASB? Who uses International Standards on Auditing?b. Summarize the due process followed by the IAASB in setting standards.c. How is the IAASB committed to transparency in the standard-setting process?Group CAuditing through World HistoryQuestiona. Identify and briefly discuss factors that have created the demand for international auditing.b. What characteristics of the Industrial Revolution were essential for the enhanceddevelopment of the audit profession?Group DInternational Accounting and Auditing StandardsQuestiona. How do International Financial Reporting Standards (IFRS) differ from InternationalStandards on Auditing (ISA)?b. What are the ISA standards that are used by an auditor to guide him through the firstphase of an audit?
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