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Financial Auditing > A-Level Question Paper > Principles of Auditing and Other Assurance Services (All)

Principles of Auditing and Other Assurance Services

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True / False Questions 1. Independent audits of today place more emphasis on sampling than did the audits of the 19th century. True False 2. The American Institute of Certified Public Accountant ... s issues CPA certificates and permits CPAs to practice. True False 3. A company is either audited by the GAO or internal auditors, but not both. True False Test Bank Principles of Auditing and Other Assurance Services 20th Edition Whittington Pany 1-2 4. The SEC does not pass on the merits of the securities that are registered with the agency. True False 5. The American Institute of Certified Public Accountants has the primary authority to establish accounting standards. True False 6. An annual peer review is a requirement of the AICPA. True False 7. Many small companies elect to have their financial statements reviewed by a CPA firm, rather than incur the cost of an audit. True False 8. Staff assistants in CPA firms generally are responsible for planning and coordinating audit engagements. True False 9. The Sarbanes-Oxley Act requires that auditors of certain publicly traded companies in the United States perform an integrated audit that includes providing assurance on both the financial statements and on compliance with laws and regulations. True False 10. Auditing is frequently only a small part of the practice of local CPA firms. True False Multiple Choice Questions Test Bank Principles of Auditing and Other Assurance Services 20th Edition Whittington Pany 1-3 11. A summary of findings rather than assurance is most likely to be included in a(n): A. Agreed-upon procedures report. B. Compilation report. C. Examination report. D. Review report. [Show More]

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