ACC 403 help A Guide to career/Snaptutorial ACC 403 help A Guide to career/Snaptutorial | Page 33

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: