ACCT
444 Week 1 to 5 Quizzes
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1.
(TCO 3) Prior to the passage of the
Sarbanes-Oxley Act, which of the following was responsible for establishing
auditing standards? (Points: 3)
Public Company Accounting Oversight
Board
Securities and Exchange Commission
National Association of Accounting
Auditing Standards Board
Chapter 2
2.
(TCO 1) Which one of the following
is not one of the three general standards? (Points: 3)
Proper planning and supervision
Due professional care
Adequate training and proficiency
Independence of mental attitude
Chapter 2
3.
(TCO 1) An independent auditor must
have which of the following? (Points: 3)
A pre-existing and well-informed
point of view with respect to the audit
Technical training that is adequate
to meet the requirements of a professional
Experience in taxation that is
sufficient to comply with generally accepted auditing standards
A background in many different
disciplines
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) _____ (Points: 3)
assurance service.
attestation service.
tax service.
accounting and bookkeeping service.
Chapter 1
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