Financial statements of a nonissuer that have been reviewed by an accountant should be accompanied by a report stating that:
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1 .Which of the following is not true about the report release date?
A It is used to define the beginning of the retention period. B It is the date on which the auditor grants the client permission to use the report. C It is often the date on which the report is delivered to the client. D It is defined as the date after which existing documentation must not be delete...
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3 .CPA-03419Green, CPA, is aware that Green's name is to be included in the annual report of National Company, a publicly-held entity, because Green has audited the annual financial statements included therein. National's quarterly financial statements are also contained in the annual report. Green has not audited but has reviewed these interim financial statements. Green should request that:I. Green's name not be included in the annual report.II. The interim financial statements be marked as unaudited.
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4 .CPA-02556The date of the management representation letter should coincide with the date of the:
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5 .An auditor reads the letter of transmittal accompanying a county's comprehensive annual financial report and identifies a material inconsistency with the financial statements. The auditor determines that the financial statements do not require revision. Which of the following actions should the auditor take?
A Include an other-matter paragraph in the auditor's report. B Consider withdrawing from the engagement. C Request that the client revise the letter of transmittal. D Request a client representation letter acknowledging the inconsistency.
7 .A CPA's report on agreed-upon procedures related to management's assertion about an entity's compliance with specified requirements should contain:
A An opinion about whether management's assertion is fairly stated. B An acknowledgment of responsibility for the sufficiency of the procedures. C A statement of limitations on the use of the report. D Negative assurance that control risk has not been assessed.
8 .Proper supervision of assistants is required for all of the following reasons, except:
A To ensure that the work performed by assistants provides the professional development they will need to advance within the firm. B To stay informed regarding significant accounting and auditing questions, new developments, and material problems. C To ensure that the work performed by assistants is...
9 .Detection risk differs from both control risk and inherent risk in that detection risk:
A Can be changed at the auditor's discretion. B Arises from risk factors relating to fraud. C Should be assessed in nonquantitative terms. D Exists independently of the financial statement audit.
10 .Under PCAOB standards, which one of the following would not be considered by the auditor when determining the procedures to perform to obtain an understanding of the nature of the company?
A Become an investor of the company in order to get access to the same information that other investors would have. B Read public information about the company relevant to the evaluation of the likelihood of material financial statement misstatement and the effectiveness of the company's internal co...
