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 .