ACC 403 help A Guide to career/Snaptutorial ACC 403 help A Guide to career/Snaptutorial | Page 41
9. Auditing standards for public companies are established by the:
10. The auditor's responsibility section of the standard audit report
states that the auditor is:
11. The explanatory paragraph for a qualified opinion would:
12. The first step to be followed when deciding the appropriate audit
report in a given set of circumstances is to:
13. If most or all users' decisions that are based on the financial
statements are likely to be significantly affected, the materiality level
is:
14. When the auditor determines that the financial statements are
fairly stated, but there is a nonindependent relationship between the
auditor and the client, the auditor should issue:
15. The appropriate audit report date for a standard nonqualified
audit report for a non-public entity should be the:
16. Interpretations of the rules regarding independence allow an
auditor to serve as:
17. Which of the following is required for a firm to designate itself
"Member of the American Institute of Certified Public Accountants"
on its letterhead?
18. The underlying reason for a code of professional conduct for any
profession is:
19. The AICPA's Code of Professional Conduct requires
independence for all:
20. Ethics are:
21. Rule 301 of the AICPA's Code of Professional Conduct requires
CPAs to maintain the confidentiality of client information. This rule
would be violated if a CPA disclosed information without a client's
consent as a result of a:
22. Which of the following represents all of the ways a CPA firm
can be organized under Rule 505?
23. Freedom from ________ means the absence of relationships that
might interfere with objectivity or integrity.
24. The AICPA's Code of Professional Conduct states that a CPA
should maintain integrity and objectivity. The term "objectivity" in
the Code refers to a CPA's ability to:
25. A CPA firm may charge a contingent fee for: