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Question 17 The audit client of the CPA firm is: Question 18 The Public Company Accounting Oversight Board was established by: Question 19 Audit committees are required to have what person in its composition? Question 20 Corporate governance is a process by which the owners and creditors of an organization Question 21 In determining the types of activities, engagements and interactions an auditor should have with a client, the CPA and the audit firm must do which of the following? Question 22 Independence is not required for which of the following types of services? Question 23 The AICPA Principles of Professional Conduct include which of the following? Question 24 An auditor that has an attitude that includes a questioning mind and a critical assessment of audit evidence is considered which of the following?