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11 Cards in this Set
- Front
- Back
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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?
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Completeness
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CPA certificates and licenses to practice are issued by the
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States or territories
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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
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Existence or Occurrence
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飛行機
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ひこうき
airplane, aeroplane |
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The SOX act of 2002 requires that the key company officials certify the financial statements...
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All of the above
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The four baisc requirements for becoming CPA in most states are:
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Education, the CPA examination, experience,and state certificate
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The PCAOB assertions made by management in financial statements do not include:
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Potential conflict of interest
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What is the term used to identify the risk that the client's financial statements may be materially false and misleading?
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Information risk
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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?
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Cutoff
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(Quiz 2) Control Risk is
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The probability that material misstatement could not be prevented or detected by the entity's internal control policies and procedures
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Which of the following types of auditors' reports does not require an explanatory paragraph to support the opinion?
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Unqualified opinion
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