internal auditors governmental auditors AICPA
24. The primary governing board that performs quality reviews on registered CPA firms that audit public companies is the( Points: 4)
PCAOB GAO AICPA FASB
25. Management of an organization has the responsibility for all of the following except:( Points: 4)
accounting principles used in financial reporting engagement of a qualified auditor internal control over financial reporting financial statements and disclosures
26. The financial statement auditor must understand the client ' s internal control as a component of the fieldwork standards. The one of the reason for this understanding is so that the auditor may( Points: 4)
provide individual comments on internal control non-compliance. become comfortable that the client will pay its audit bills. assess materiality.