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