ACCT/444 Week 1 Quiz

ACCT/444 Week 1 Quiz

Author: sweeden jorgh

ACCT 444 Week 1 Quiz

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ACCT 444 Week 1 Quiz

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1. (TCO 3) Prior to the passage of the Sarbanes-Oxley Act, which of the following was responsible for establishing auditing standards? (Points: 3)

Public Company Accounting Oversight Board

Securities and Exchange Commission

National Association of Accounting

Auditing Standards Board

Chapter 2


2. (TCO 1) Which one of the following is not one of the three general standards? (Points: 3)

Proper planning and supervision

Due professional care

Adequate training and proficiency

Independence of mental attitude

Chapter 2


3. (TCO 1) An independent auditor must have which of the following? (Points: 3)

A pre-existing and well-informed point of view with respect to the audit

Technical training that is adequate to meet the requirements of a professional

Experience in taxation that is sufficient to comply with generally accepted auditing standards

A background in many different disciplines


4. (TCO 1) Any service that requires a CPA firm to issue a report about the reliability of an assertion that is made by another party is a(n) _____ (Points: 3)

assurance service.

attestation service.

tax service.

accounting and bookkeeping service.

Chapter 1


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