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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):
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An accountant:
________ risk reflects the possibility that the information upon which the business decision
was made was inaccurate.
8.
Which of the following is not a SysTrust Services principle as defined by the AICPA?
9.
The most common way for users to obtain reliable information is to:
10.
A correct relationship among the auditor, the client, and the external users is:
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An audit to determine whether an entity is following specific procedures or rules set down by
some higher authority is classified as a(n):
One objective of an operational audit is to:
Recording, classifying, and summarizing economic events in a logical manner for the
purpose of providing financial information for decision making is commonly called:
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Historically auditing standards have been organized into three categories, including:
17.
Which of the following statements best describes the primary purpose of Statements on
Auditing Standards?
18.
Statements on Auditing Standards issued by the AICPA's Auditing Standards Board are:
19.
To obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, the auditor must fulfill several performance responsibilities,
including:
20.
The purpose of establishing quality control policies and procedures to accept or continue a
client relationship is to:
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Statements on Standards for Accounting and Review Services are issued by the:
The form that must be filed with the Securities and Exchange Commission whenever a
company plans to issue new securities to the public is the:
The legal right to perform audits is granted to a CPA firm by regulation of:
24.
Hansen Corporation's stock is listed on a national stock exchange and registered with the
Securities and Exchange Commission. Hansen's management hires a CPA to perform an
independent audit of Hansen's financial statements. The primary objective of this audit is to
provide assurance to the:
25.
The form that must be completed and filed with the Securities and Exchange Commission
whenever a company experiences a significant event that is of interest to public investors is the:
26.
Standards issued by the Public Company Accounting Oversight Board must be followed by
CPAs who audit:
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Members of the Public Company Accounting Oversight Board are appointed and overseen
by:
29.
Which of the following is not one of the responsibilities of an auditor under the principles
underlying an audit?
30.
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