内容发布更新时间 : 2024/6/17 2:25:00星期一 下面是文章的全部内容请认真阅读。

AU1- Chap 2

1. The organization that is responsible for providing oversight for auditors of public companies is called the

A) Auditing Standards Board.

B) American Institute of Certified Public Accountants. C) Public Oversight Board.

D) Public Company Accounting Oversight Board.

2. The Public Company Accounting Oversight Board

A) performs inspections of the quality controls of firms that audit public companies. B) establishes auditing standards that must be followed by CPAs on all audits. C) oversees auditors of private companies. D) performs all of the above functions.

3. The American Institute of Certified Public Accountants (AICPA) A) is responsible for issuing licenses to new CPAs.

B) restricts its membership to CPAs who are independent auditors. C) sets auditing standards for both public and private companies. D) sets rules of conduct that CPAs are required to meet.

4. Who is responsible for establishing auditing standards for privately held

companies?

A) Securities and Exchange Commission

B) Public Company Accounting Oversight Board C) Auditing Standards Board

D) National Association of Accounting

5. ________ are referred to as U.S. generally accepted auditing standards (GAAS). A) AICPA auditing standards B) SEC auditing standards C) PCAOB auditing standards D) Sarbanes-Oxley standards

6. Which of the following is not one of the responsibilities of an auditor under the principles underlying an audit?

A) possess appropriate competence and capabilities B) comply with ethical requirements C) plan work and supervise assistants

D) maintain professional skepticism and exercise professional judgment

7. The AICPA principles underlying an audit are organized around four principles. Which of the following is not one of those principles?

A) fairness

B) responsibilities C) reporting D) performance

8. The AICPA principles and the auditing standards should be viewed by practitioners

as

A) ideals to work towards, but which are not achievable. B) maximum standards that denote excellent work.

C) minimum standards of performance that must be achieved on each audit engagement.

D) benchmarks to be used on all audits, reviews, and compilations.

9. The methods used by a CPA firm to ensure that the firm meets is professional

responsibilities to clients and others is A) continuing professional education.

B) compliance with generally accepted reporting standards. C) quality control. D) peer review.