A CPA fails to follow standards and/or procedures in auditing governmental agencies unless the CPA discloses in the report the fact that such standards were not followed and reasons thereof
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Y 对 N 错
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3 .Which of the following is not a broad category of threat to auditor independence?
A Familiarity. B Safeguards implemented by the client. C Financial self interest. D Undue Influence.
4 .A member shall not commit an act discreditable to the profession.
A Note that a CPA's working papers, including analyses, schedules, and records prepared by the client at the request of the CPA, B Rule 501 - Acts Discrediable. C An exception exists in case the client experiences a loss of records due to a natural disaster or an act of war. D 1st Interpretations of...
5 .A CPA retains client records after the client has demanded those records, especially in a situation where the client has not paid the CPA's audit fee.
A Removing Client Files or Proprietary Information From a Firm B Use of Confidential Information From Nonclient Sources C Records Requests D Fees and Other Types of Remuneration
7 .A CPA's retention of client records as a means of enforcing payment of an audit fee is:
A Considered acceptable by the AICPA Code of Professional Conduct. B Ill advised since it would impair the CPA's independence with respect to the client. C Considered discreditable to the profession. D A violation of generally accepted auditing standards.
8 .Discrimination by a CPA on the basis of race, color, sex, age, or national origin in hiring, promotion, salary, or other employment practices constitutes an act discreditable to the profession
A Discrimination and Harassment in Employment Practices. B False, Misleading, or Deceptive Acts in Promoting or Marketing Professional Services. C Use of the CPA Credential D Records Requests
9 .The AICPA Code of Professional Conduct states that a CPA shall not disclose any confidential information obtained in the course of a professional engagement except with the consent of the client. This rule should be understood to preclude a CPA from responding to an inquiry made by:
A The trial board of the AICPA B An investigative body of a state CPA society. C A CPA-shareholder of the client corporation. D An AICPA voluntary quality review body.
10 .Of the various parts of the AICPA’s Code of Professional Conduct,
A the Principles are enforceable. B the Ethical Rulings are enforceable. C the Interpretations are enforceable. D the Rules of Conduct are enforceable.
