ACC 403 help A Guide to career/Snaptutorial ACC 403 help A Guide to career/Snaptutorial | Page 52

8. While the Foreign Corrupt Practices Act of 1977 remains in
effect, its internal control provisions have been largely superseded by
which of the following?
9. The laws that have been developed through court decisions are
called:
10. Which of the following auditor's defenses usually means
nonreliance on the financial statements by the user?
11. In connection with the audit of financial statements, an
independent auditor could be responsible for failure to detect a
material fraud if:
12. If an auditor fails to fulfill a certain requirement in the contract,
they may be guilty of:
13. In the auditing environment, failure to meet auditing standards is
often:
14. Recklessness in the case of an audit is present if the auditor knew
an adequate audit was not done but still issued an opinion, even
though there was no intent to deceive financial statement users. This
description is the legal term for:
15. In the performance of an audit, a CPA:
16. If a client has violated federal tax laws:
17. In testing for cutoff, the objective is to determine:
18. The concept of reasonable assurance indicates that the auditor is:
19. The cycle approach to auditing:
20. Which of the following is not one of the three categories of
assertions?
21. When an auditor believes that an illegal act may have occurred,
the auditor should first:
22. The posting and summarization audit objective is the auditor's
counterpart to management's assertion of:
23. If the auditor believes that the financial statements are not fairly
stated or is unable to reach a conclusion because of insufficient
evidence, the auditor:
24. When an auditor knows that an illegal act has occurred, she
must:
25. Which of the following assertions is described as "this assertion
addresses whether all transactions that should be included in the
financial statements are in fact included"?