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1 .Under the ethical standards of the profession, which of the following situations involving nondependent members of an auditor's family is most likely to impair the auditor's independence?
A A spouse's employment with a client. B A parent's immaterial investment in a client. C A first cousin's loan from a client. D A sibling's loan to a director of a client.
2 .An auditor's independence is considered impaired if the auditor has:
A An immaterial, indirect financial interest in a client. B An automobile loan from a client bank, collateralized by the automobile. C A joint, closely-held business investment with the client that is material to the auditor's net worth. D A mortgage loan, executed with a financial institution clien...
3 .According to the ethical standards of the profession, which of the following acts is generally prohibited?
A Revealing confidential client information during a quality review of a professional practice by a team from the state CPA society. B Retaining client records after an engagement is terminated prior to completion and the client has demanded their return. C Accepting a contingent fee for representin...
4 .Rules issued under the Sarbanes-Oxley Act of 2002 restrict former members of an audit engagement team from accepting employment as a chief executive, chief financial or chief accounting officer, or controller of an audit client that files reports with the Securities and Exchange Commission. How many annual audit period(s) must be completed before such employment can be accepted?
A Two. B One. C Five. D Three.
5 .Which of the following statements is incorrect regarding the SEC's partner rotation rules?
A Other audit partners are subject to a two year time out period. B Small firms may be exempted from the partner rotation requirement. C The lead and concurring partners are subject to a five year time out period. D All audit partners must rotate off the audit engagement after five years.
7 .Which of the following computer-assisted auditing techniques processes client input data on a controlled program under the auditor's control to test controls in the computer system?
A Integrated test facility. B Review of program logic. C Test data. D Parallel simulation.
8 .A report on compliance would include:
A An opinion on whether the entity complied, in all material respects, with the applicable compliance requirements. B A disclaimer of opinion on compliance. C A representation that findings that do not result in any report modification are not otherwise disclosed. D A statement that generally accept...
9 .Reporting standards for financial audits under Government Auditing Standards (the Yellow Book) differ from reporting under generally accepted auditing standards in that Government Auditing Standards require the auditor to:
A Present the results of the auditor's tests of controls. B Provide positive assurance that control activities regarding segregation of duties are consistent with the entity's control objectives. C Provide negative assurance that the auditor discovered no evidence of intentional override of internal...
10 .Which of the following are elements of a CPA firm's quality control that should be considered in establishing its quality control policies and procedures?EngagementPerformanceRelevantEthicalRequirementsMonitoring
A Yes........No.........Yes B Yes........Yes........No C No.........Yes........Yes D Yes........Yes........Yes
