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: