Question 4
In which of the following situations would a CPA not be considered
independent?
Question 5
The ethical framework derived from utilitarianism and rights theories
indicates all of the following steps except
Question 6
Which of the following is included in the AICPA Code of Professional
Conduct?
Question 7
Normally the auditor is not permitted to divulge confidential
information obtained from a client. Which of the following situations
would be a violation of this requirement?
Question 8
A member of the AICPA must safeguard the confidentiality of client
information. Auditors, however, must disclose information to nonclients for the following reasons except to:
Question 9
Which of the following is a preventive control?
Question 10
An accounting system that maintains an adequate audit trail is
implementing which internal control procedure?
Question 11
When duties cannot be segregated, the most important internal control
procedure is
Question 12
The concept of reasonable assurance suggests that
Question 13
The most cost-effective type of internal control is
Question 14
The fundamental difference between internal and external auditing is
that
Question 15
Substantive tests include
Question 16