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The PCAOB's AS No. 5 states that internal controls may be preventive or detective.Which of the following controls is preventive? Question 8 Which of the following procedures will an auditor use to better understand a client's internal control over accounting systems? Question 9 Which one of the following is an example of a conflict of interest for a CPA? Question 10 In what order is the AICPA Code of Professional Conduct presented? Question 11 What does utilitarian theory hold? Question 12 Independence in mental attitude is required of auditor on all audit engagements. What does this independence require? Question 13 The relationship between the sales cycle and an inventory system can best be noted in which of the following examples? Question 14 Which of the following must exist prior to the recognition of revenue by a company from the sale of a product? Question 15