AUDITING & ASSURANCE SERVICES | A Systematic Approach

by William F.Messier, Steven M.Glover, Douglas F. Prawitt
Edition: 10th Edition
ISBN13: 978-0-07-773250-9
ISBN10:
495

Management

Title
Chapter: 19 / Q: 19.8 Summarize the major differences between the AICPA\'s Code of Professional Con- duct independence rules and the SEC\'s independence rules for auditors of public companies. Briefly describe why the SEC\'s requirements diverged from those of the AICPA in the early 2000s
Chapter: 19 / Q: 19.9 Generally, a CPA is not allowed to disclose confidential entity information with- out the consent of the entity. Identify four circumstances in which confidential entity information can be disclosed under the Rules of Conduct without the entity\'s permission
Chapter: 19 / Q: 19.10 Give three examples of acts that are considered discreditable under the Rules of Conduct
Chapter: 19 / Q: 19.11 A CPA is allowed to advertise as long as the advertising is not false, misleading, or deceptive. Provide three examples of advertising that might be considered false, misleading, or deceptive. Why are such acts of concern to the profession?
Chapter: 19 / Q: 19.12 What is the purpose of a CPA firm\'s establishing a system of quality control? List the six elements of quality control and provide one example of a policy or procedure that can be used to fulfill each element
Chapter: 19 / Q: 19.13 How are the roles of the PCAOB inspection program and the AICPA peer review program similar, and how are they different?
Chapter: 19 / Q: 19.14 Which of the following statements best explains why public accounting, as a profession, promulgates ethical standards and established means for ensuring their observance?
Chapter: 19 / Q: 19.15 All of the following nonaudit services are identified by the SEC as generally impairing an auditor's independence except :
Chapter: 19 / Q: 19.16 Under the SEC\'s rules regarding independence, which of the following must a client disclose?
Chapter: 19 / Q: 19.17 The AICPA Code of Professional Conduct contains both general ethical principles that are aspirational in character and a :

total questions: 495

Questions

495

Views

A PHP Error was encountered

Severity: Warning

Message: Undefined property: stdClass::$TotalViews

Filename: books/book.php

Line Number: 411

Best Answers

299

Points

5