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ACC 403 QUIZ 1

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???Question 1??

2 out of 2 points

??

??Which of the following is not a SysTrust Services principle as defined by the AICPA?

??

???Question 2??

2 out of 2 points

??

??Which of the following is considered audit evidence?

??

???Question 3??

2 out of 2 points

??

??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):

??

???Question 4??

2 out of 2 points

??

??The most common way for users to obtain reliable information is to:

??

???Question 5??

2 out of 2 points

??

??In “auditing” financial accounting data, the primary concern is with:

??

???Question 6??

2 out of 2 points

??

??The Sarbanes-Oxley Act applies to which of the following companies?

??

???Question 7??

2 out of 2 points

??

??A correct relationship among the auditor, the client, and the external users is:

??

???Question 8??

2 out of 2 points

??

??________ risk reflects the possibility that the information upon which the business decision was made was inaccurate.

??

???Question 9??

2 out of 2 points

??

??The three requirements for becoming a CPA include all but which of the following?

??

???Question 10??

2 out of 2 points

??

??Three common types of attestation services are:

??

???Question 11??

2 out of 2 points

??

??Recording, classifying, and summarizing economic events in a logical manner for the purpose of providing financial information for decision making is commonly called:

??

???Question 12??

2 out of 2 points

??

??An accountant:

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???Question 13??

2 out of 2 points

??

??Which of the following services provides the lowest level of assurance on a financial statement?

??

???Question 14??

2 out of 2 points

??

??One objective of an operational audit is to:

??

???Question 15??

2 out of 2 points

??

??The use of the Certified Public Accountant title is regulated by:

??

???Question 16??

2 out of 2 points

??

??In order to properly plan and perform an audit, an important fact for both the auditor and the client to understand is that:

??

???Question 17??

2 out of 2 points

??

??Which of the following statements best describes the primary purpose of Statements on Auditing Standards?

??

???Question 18??

2 out of 2 points

??

??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:

??

???Question 19??

2 out of 2 points

??

??Historically auditing standards have been organized into three categories, including:

??

???Question 20??

2 out of 2 points

??

??Which of the following is not one of the responsibilities of an auditor under the principles underlying an audit?

??

???Question 21??

2 out of 2 points

??

??The legal right to perform audits is granted to a CPA firm by regulation of:

??

???Question 22??

2 out of 2 points

??

??The International Standards on Auditing (ISAs):

??

???Question 23??

2 out of 2 points

??

??The Public Company Accounting Oversight Board:

??

???Question 24??

2 out of 2 points

??

??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:

??

???Question 25??

2 out of 2 points

??

??The “Principles Underlying an Audit in Accordance with Generally Accepted Auditing Principles” provides a framework to help auditors:

??

???Question 26??

2 out of 2 points

??

??Which of the following is an element of the CPA’s quality control system that should be considered in establishing its quality control policies and procedures?

??

???Question 27??

2 out of 2 points

??

??Statements on Standards for Accounting and Review Services are issued by the:

??

???Question 28??

2 out of 2 points

??

??When assessing the risk of material misstatements in the financial statements,

??

???Question 29??

2 out of 2 points

??

??Members of the Public Company Accounting Oversight Board are appointed and overseen by:

??

???Question 30??

2 out of 2 points

??

??The organization that is responsible for providing oversight for auditors of public companies is called the ________.

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