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ACC 403 Strayer Quiz 3 Latest

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ACC 403 Strayer Quiz 3 Latest

ACC 403 Strayer Quiz 3 Latest

ACC403

ACC 403 Strayer Quiz 3 Latest

ACC 403 Strayer Quiz 3 Latest

Question 1

If an auditor fails to fulfill a certain requirement in the contract, they may be guilty of:

Question 2

Recklessness in the case of an audit is present if the auditor knew an adequate audit was not done but still issued an opinion, even though there was no intent to deceive financial statement users. This description is the legal term for:

Question 3

Which of the following most accurately describes constructive fraud?

Question 4

The standard of due care to which the auditor is expected to adhere to in the performance of the audit is referred to as the:

Question 5

A(n) ________ failure occurs when an auditor issues an erroneous opinion because it failed to comply with requirements of auditing standards.

Question 6

“Absence of reasonable care that can be expected of a person in a set of circumstances” defines:

Question 7

In connection with the audit of financial statements, an independent auditor could be responsible for failure to detect a material fraud if:

Question 8

Which of the following most accurately describes fraud?

Question 9

The principal issue in cases involving alleged negligence is usually:

Question 10

Under the laws of agency, partners of a CPA firm may be liable for the work of others on whom they rely. This would not include:

Question 11

The Foreign Corrupt Practices Act (FCPA) of 1977:

Question 12

In the auditing environment, failure to meet auditing standards is often:

Question 13

In the performance of an audit, a CPA:

Question 14

A common way for a CPA firm to demonstrate a lack of duty to perform is by use of a(n):

Question 15

Which of the following auditor’s defenses usually means nonreliance on the financial statements by the user?

Question 16

The objective of an audit of the financial statements is an expression of an opinion on:

Question 17

When dealing with laws and regulations that do not have a direct effect on the financial statements, the auditor:

Question 18

Which of the following assertions is described as “this assertion addresses whether all transactions that should be included in the financial statements are in fact included”?

Question 19

An audit must be performed with an attitude of professional skepticism. Professional skepticism consists of two primary components: a questioning mind and:

Question 20

A questioning mindset:

Question 21

The cycle approach to auditing:

Question 22

If a client has violated federal tax laws:

Question 23

Which of the following would most likely be deemed a direct-effect illegal act?

Question 24

In certifying their annual financial statements, the CEO and CFO of a public company certify that the financial statements comply with the requirements of:

Question 25

In testing for cutoff, the objective is to determine:

Question 26

When an auditor knows that an illegal act has occurred, she must:

Question 27

Which of the following statements is the most correct regarding errors and fraud?

Question 28

The most important general ledger account included in and affecting several cycles is the:

Question 29

The auditor’s best defense when material misstatements are not uncovered is to have conducted the audit:

Question 30

Management assertions are:

ACC 403 Strayer Quiz 3 Latest

ACC 403 Strayer Quiz 3 Latest

 

 

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