)‫عام (انتظام‬ ‫ لغة‬:‫الشعبة‬ ‫الثالثة‬ :‫الفرقة‬

‫منتصف الفصل‬
2023/2024 :‫العام الجامعي‬ :‫اختبار‬
‫الدراسي االول‬
‫كلية التجارة‬ ‫جامعة سوهاج‬
Auditing :‫اسم المقرر‬

:Answer the following questions

Q1: State whether the following statements is true(√ ) or(× ) false

1- The criteria by which an auditor evaluates the information under audit may vary with
the information being audited.
2- The Sarbanes-Oxley Act establishes standards related to the audits of privately held
companies.
The primary purpose of a compliance audit is to determine whether the financial -3
.statements are prepared in compliance with generally accepted accounting principles
4- Results of compliance audits are typically reported to the company's management
rather than to a broad spectrum of outside users.
5- Many small, local accounting firms do not perform audits as their primary services to
their clients include accounting and tax.
6- Sarbanes-Oxley and the Securities Exchange Commission restrict auditors from
providing many consulting services to their publicly traded audit clients.
7- All CPA firms registered with the PCAOB are required to undergo a peer review
annually.
8- Membership in the AICPA is mandatory for all licensed practicing CPAs.
Any public accounting firm can be a member of the AICPA if the firm meets the -9
.membership requirements
10- The International Standards on Auditing (ISAs) has many of the same standards as
the Auditing Standards Board (ASB).

:Q2: Choose the best answer

:In "auditing" financial accounting data, the primary concern is with -1

A) determining whether recorded information properly reflects the economic events that
.occurred during the accounting period
.B) determining if fraud has occurred
.C) determining if taxable income has been calculated correctly
D) analyzing the financial information to be sure that it complies with government
.requirements

risk reflects the possibility that the information upon which the business ________ -2
.decision was made was inaccurate
A) Information
B) Client acceptance
C) Business
D) Control

?Which of the following is not a SysTrust Services principle as defined by the AICPA -3
A) Operational integrity
B) Processing integrity
C) Online privacy
D) Availability

?Which of the following statements is true as it relates to limited liability partnerships -4

A) Partners are personally liable for the acts of those under their supervision
B) All partners must be AICPA members
C) ) Only senior partners are liable for the partnership's debts
D) Partners have no liability in a limited liability partnership arrangement

The organization that is responsible for providing oversight for auditors of public companies -5
.________ Is called the
A) Public Company Accounting Oversight Board
B) Auditing Standards Board
C) American Institute of Certified Public Accountants
D) Public Oversight Board

‫برجاء اإلجابة على األسئلة السابقة وإعادة رفع اإلجابة على المنصة وأن تكون اإلجابة على شكل‬
‫النموذج الموضح في الصفحة التالية‬

.................................................:‫الفرقة‬ ......................................:‫اسم الطالب‬

 )‫انتساب‬/‫(انتظام‬..............................:‫الشعبة‬ .........................................:‫اسم المقرر‬

QUESTION (1) answer

.No Answer
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Question two
.No Answer
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