ACC 403 help A Guide to career/Snaptutorial ACC 403 help A Guide to career/Snaptutorial | Page 15

1. Recording, classifying, and summarizing economic events in a
logical manner for the purpose of providing financial information for
decision making is commonly called:
2. ________ risk reflects the possibility that the information upon
which the business decision was made was inaccurate.
3. The use of the Certified Public Accountant title is regulated by:
4. The Sarbanes-Oxley Act applies to which of the following
companies?
5. Three common types of attestation services are:
6. The three requirements for becoming a CPA include all but
which of the following?
7. Members of the Public Company Accounting Oversight Board
are appointed and overseen by:
8. Assume the Public Company Accounting Oversight Board
(PCAOB) identifies a violation during its inspection of a registered
accounting firm. The PCAOB:
9. 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:
10. Which of the following are audit standards used in professional
practice by audit firms?
11. Statements on Auditing Standards issued by the AICPA's
Auditing Standards Board are:
12. In order to properly plan and perform an audit, an important fact
for both the auditor and the client to understand is that:
13. The first step to be followed when deciding the appropriate audit
report in a given set of circumstances is to:
14. As a result of management's refusal to permit the auditor to
physically examine inventory, the auditor must depart from the
unqualified audit report because:
15. If the phrase "except for" is present in the opinion paragraph of
the audit report, the auditor has issued a(n):
16. Under AICPA auditing standards, the primary auditor issuing the
opinion on the financial statements is called the: