SysTrust Services auditor relationship

  1. A correct relationship among the auditor,      the client, and the external users is:
  2. The three requirements for becoming a CPA      include all but which of the following?
  3. The most common way for users to obtain      reliable information is to:
  4. Which of the following is not a SysTrust Services      principle as defined by the AICPA?
  5. An audit to determine whether an entity is      following specific procedures or rules set down by some higher authority      is classified as a(n):
  6. An examination of part of an      organization’s procedures and methods for the purpose of evaluating      efficiency and effectiveness is what type of audit?
  7. The form that must be completed and filed      with the Securities and Exchange Commission whenever a company experiences      a significant event that is of interest to public investors is the:
  8. To obtain reasonable assurance about      whether the financial statements as a whole are free from material      misstatement, the auditor must fulfill several performance      responsibilities, including:
  9. The “Principles Underlying an Audit in      Accordance with Generally Accepted Auditing Principles” provides a      framework to help auditors:
  10. Standards issued by the Public Company      Accounting Oversight Board must be followed by CPAs who audit:
  11. For privately held companies who is      responsible for establishing auditing standards?
  12. Statements on Auditing Standards issued by      the AICPA’s Auditing Standards Board are:
  13. The term “explanatory paragraph” was      replaced in the AICPA auditing standards with
  14. Whenever the client imposes restrictions      on the scope of the audit, the auditor should be concerned that management      may be trying to prevent discovery of misstatements. In such cases, the      auditor will likely issue a:
  15. When a qualified or adverse opinion is      issued, the qualifying paragraph is inserted:
  16. The auditor’s responsibility section of      the standard unqualified audit report states that the audit is designed      to:
  17. If most or all users’ decisions that are      based on the financial statements are likely to be significantly affected,      the materiality level is:
  18. When a company’s financial statements      contain a departure from GAAP with which the auditor concurs, the      departure should be explained in:
  19. When determining whether independence is      impaired because of an ownership interest in a client company, materiality      will affect ownership:
  20. The AICPA’s Code of Professional Conduct      requires independence for all:
  21. A six-step approach is often used to      resolve an ethical dilemma. The first step in this process is to
  22. Freedom from ________ means the absence of      relationships that might interfere with objectivity or integrity.
  23. The underlying reason for a code of      professional conduct for any profession is:
  24. The AICPA’s Code of Professional Conduct      states that a CPA should maintain integrity and objectivity. The term      “objectivity” in the Code refers to a CPA’s ability to:
  25. The members of a client’s “audit      committee” should be:

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