3 . ( TCO 1 ) Which of the following is not an example of the application of professional skepticism ?
4 . ( TCO 1 ) Any service that requires a CPA firm to issue a report about the reliability of an assertion that is made by another party is a ( n ) _____
5 . ( TCO 1 ) Which of the following statements is incorrect regarding the SEC ' s partner rotation rules ?
6 . ( TCO 3 ) The concept of materiality would be least important to an auditor when considering the
7 . ( TCO 3 ) Interpretations of Rule 101 prohibit covered members from owning any stock or other direct investment in audit clients . Covered members include all but which of the following ?
8 . ( TCO 3 ) In some situations , the interpretations of the rules of conduct permit former partners to have relationships with a client of the firm without affecting the firm ’ s independence . Which of the following situations would not cause a loss of independence ?
9 . ( TCO 1 ) Which of the following terms identifies a requirement for audit evidence ?
10 . ( TCO 1 ) Which of the following statements best describes the ethical standard of the profession pertaining to advertising and solicitation ?