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ACCT 105 Week 7 Quiz

ACCT 105 Week 7 Quiz

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Author: Trudy Webb
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All accounting firms must register with the PCAOB.
Internal controls can be broken into two categories: 1) those relating to how transactions flow, and 2) those relating to employee integrity.
SEC rules do not allow management to assert that a company has effective internal controls if:
The Board of Directors is required to complete an annual report verifying the effectiveness of the company’s internal control system.
A public company’s disclosure internal control disclosure requirements in its annual report according to Sarbanes-Oxley Section 404 include which of the following:
Which costs have not increased for public companies related to implementation of Sarbanes-Oxley?
Which of the following is not one of the four specific responsibilities that PCAOB Auditing Standard No. 2 levies on company management?
PCAOB stands for:
Management’s assessment of the design and operation of the company’s internal controls over financial reporting should be:
Sarbanes-Oxley has no impact on non-public companies.
 


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