CPA-02445A CPA is required to comply with the provisions of Statements on Standards for Attestation Engagements (SSAE) when engaged to:
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1 .CPA-06290If requested to perform a review engagement for a nonissuer in which an accountant has an immaterial direct financial interest, the accountant is:
A Independent because the financial interest is immaterial and, therefore, may issue a review report. B Not independent and, therefore, may not issue a review report. C Not independent and, therefore, may issue a review report, but may not issue an auditor's opinion. D Not independent and, therefore...
2 .CPA-06291Kell engaged March, CPA, to submit to Kell a written personal financial plan containing unaudited personal financial statements. March anticipates omitting certain disclosures required by GAAP because the engagement's sole purpose is to assist Kell in developing a personal financial plan. For March to be exempt from complying with the requirements of SSARS on compilation and review of financial statements, Kell is required to agree that the:
A Omitted disclosures required by GAAP are not material. B Financial statements will not be used to obtain credit. C Financial statements will not be presented in comparative form with those of the prior period. D Financial statements will not be disclosed to a non-CPA financial planner.
3 .CPA-03381Gole, CPA, is engaged to review the Year 2 financial statements of North Co., a nonissuer. Previously, Gole audited North's Year 1 financial statements and expressed an unmodified opinion. Gole decides to include a separate paragraph in the Year 2 review report because North plans to present comparative financial statements for Year 2 and Year 1. This separate paragraph should indicate that:
A No auditing procedures were performed after the date of the Year 1 auditor's report. B There are justifiable reasons for changing the level of service from an audit to a review. C The Year 2 review report is intended solely for the information of management and the board of directors. D The Year 1...
4 .CPA-03383When unaudited financial statements of a nonissuer are presented in comparative form with audited financial statements in the subsequent year, the unaudited financial statements should be clearly marked to indicate their status and:I. The report on the unaudited financial statements should be reissued.II. The report on the audited financial statements should include a separate paragraph describing the responsibility assumed for the unaudited financial statements.
A Either I or II. B II only. C I only. D Both I and II.
5 .CPA-03417The objective of a review of interim financial information of a public entity is to provide an accountant with a basis for reporting whether:
A Material modifications should be made to conform with generally accepted accounting principles. B The financial statements are presented fairly in accordance with generally accepted accounting principles. C The financial statements are presented fairly in accordance with standards of interim repor...
7 .CPA-02499A 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 .CPA-02512Which of the following is a conceptual difference between the attestation standards and generally accepted auditing standards?
A The requirement that the practitioner be independent in mental attitude is omitted from the attestation standards. B The attestation standards provide a framework for the attest function beyond historical financial statements. C The attestation standards do not permit an attest engagement to be pa...
9 .CPA-02671Which of the following factors most likely would cause a CPA to decide not to accept a new audit engagement?
A Management's disregard of its responsibility to maintain an adequate internal control environment. B Management's refusal to permit the CPA to perform substantive tests before the year-end. C The CPA's inability to determine whether related party transactions were consummated on terms equivalent t...
10 .CPA-02701A successor auditor most likely would make specific inquiries of the predecessor auditor regarding:
A Specialized accounting principles of the client's industry. B The competency of the client's internal audit staff. C Disagreements with management as to auditing procedures. D The uncertainty inherent in applying sampling procedures.
