ACC 562 EDU Education Terms/acc562edu.com ACC 562 EDU Education Terms/acc562edu.com | Page 8

30. In determining the types of activities, engagements and interactions an auditor should have with a client, the CPA and the audit firm must (select the best answer) (Points: 4) follow the rules exactly as they are written. assess all of their relationships with every client to ensure that independence is intact. focus on client satisfaction above all other considerations realize that ethics are only guidelines and a matter of personal judgment. 31. The AICPA Principles of Professional Conduct include (Points: 4) due professional care and supervision. scope and nature of services and adequate training. integrity and independence public interest, integrity and objectivity. 32. A public client is required to report material changes in internal control (Points: 4) monthly. quarterly. annually. never. 33. Programs written to accomplish specific processing tasks, such as computing payroll, are (Points: 4) application programs.