ACC 403 help A Guide to career/Snaptutorial ACC 403 help A Guide to career/Snaptutorial | Page 38

refuses to properly disclose the item, the auditor will most likely
issue:
9. Auditing standards for public companies are established by the:
10. The standard unqualified audit report for a non-public entity
must:
11. The auditor's responsibility section of the standard unqualified
audit report states that the audit is designed to:
12. An adverse opinion is issued when the auditor believes:
13. When dealing with materiality and scope limitation conditions:
14. Whenever the client imposes restrictions on the scope of the
audit, the auditor should be concerned that management may be trying
to prevent discovery of misstatements. In such cases, the auditor will
likely issue a:
15. The standard unqualified audit report:
16. The underlying reason for a code of professional conduct for any
profession is:
17. Freedom from ________ means the absence of relationships that
might interfere with objectivity or integrity.
18. A CPA firm may charge a contingent fee for:
19. 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:
20. A six-step approach is often used to resolve an ethical dilemma.
The first step in this process is to:
21. An auditor's independence is considered impaired if the auditor
has:
22. Interpretations of the rules regarding independence allow an
auditor to serve as:
23. ________ means that a person acts according to conscience,
regardless of the situation.
24. The financial interests of a CPA's family members can affect the
CPA's independence. Which of the following parties would not be
included as a "direct financial interest" of the CPA?
25. The AICPA's Code of Professional Conduct requires
independence for all:
26. The members of a client's "audit committee" should be:
27. "Independence" in auditing means: