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    33 views26 pages

    Review Question & Preweek PDF

    Uploaded by

    KristineMarzan

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    of 26
    ReSA The Review School of Account Buc Tel, No. 735-9807 734-3989 / (0910) 439-1320 resareviewahatwrali.com 3M Ireneo + FD Yabut AUDITING THEORY as a Auditing Theory — Review iéstions 1 suitable criterion (criteria)? 1. Which of the following is not 2 HAracseristic neues eran i True, False ember of the Board of 3. Which of the following is ground for removal or suspension of the member of the Board Tigi) the board examinations C. Final conviction of a case (politial offense) Pending case mvolving a political offence D._ Alor the above 1, for professional accountants engaged J 4. The CPA title was conceived and created, under the first accountancy i in which of the following i ‘A. Accounting education, ©. Public atcouriting. B. Management accounting. D. Goverment accounting, 5. $2: PSQC 1 Is applicable to all reviews? S2; PSA 220 is applicable to all audits, True, True The, False B. False, False D. False, True 6. ACPA certificate is evidence of A. Recognition of independence in mind. Basic competence at the time the:certificate fs granted. CC. Culmination of the educational process. D. Membership in the PICPA. 7., St: The President of the Philippines has the authority toe negligence, incompetence or any other just cause, # Possession of an unsound mind is not a ground! for t registration and professional 1D card S3:A person shall be considered to be wn the professional practice of accounting if he/she s an efcr in a private enterprise, makes decisions requnng rotesccna knowledge and the poston requires that the holder should be a CPA A. alae false, true © “Fue, face, wie 8. Fale, true, false False, false, fale eaistration for accreditation to practice public r application was approved on july 30, 2014. ~3yee }O¥e any member of the Board of Acc untancy for s: spencion or revocation of 3 CPA's certificate of (Numbers 8 to 10) Clement and Daniel, CPAs applied fo accountancy. Th iar ged. 8. When will the registration expire? ere A Sept. 30,2016" (6) Oe. 3:2015 Cay 0.2017, ee 31, 2017 9. Clement and Daniel, CPAs, should fle for€SRERDet registration os afore: ‘A July 30, 2016 © Sepp 30, 2016 Cay Soe 217 D. Sept. 30, 2017 10. Such renewai of registration shall be effective beginning: A. Aug. 1, 2016 B. Oct. 1, 2016 Jan, 2017, D. Oct. 1, 2017 1 Wich ofthe following statements regarding “mearinghl expenence” ic correct? (A. In commerce and industry, budgeting, tax admin related functions. 8. In public practice, meaningful experience includes meaningful expertice includes tration, internal auditing, Faison. anificant involvement in general accounting, » the Commission on Audit, and any othe: 3— Any sector (6), 3 Budltorin-cherge of auoK engenerencs ros of agri leas nome © in educatonacademe, meannen gen nce stall ine ching for at lessees , "Perence

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