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11 Cards in this Set

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  • Back
The audit objective that all transactions and accounts and accounts that should be presented in the financial statements are in fact included is related to which of the PCAOB assertions?
Completeness
CPA certificates and licenses to practice are issued by the
States or territories
audit objective that all the transactions and accounts presented in the financial statements, real assets, liabilities, revenues, and expenses is related most closely to which of the PCAOB assertions
Existence or Occurrence
飛行機
ひこうき

airplane, aeroplane
The SOX act of 2002 requires that the key company officials certify the financial statements...
All of the above
The four baisc requirements for becoming CPA in most states are:
Education, the CPA examination, experience,and state certificate
The PCAOB assertions made by management in financial statements do not include:
Potential conflict of interest
What is the term used to identify the risk that the client's financial statements may be materially false and misleading?
Information risk
The audit objective that all transactions are recorded in the proper period is related most closely to which of the audit standards board (ASB) transaction assertions?
Cutoff
(Quiz 2) Control Risk is
The probability that material misstatement could not be prevented or detected by the entity's internal control policies and procedures
Which of the following types of auditors' reports does not require an explanatory paragraph to support the opinion?
Unqualified opinion