Stichworte pcaob

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Stichworte: pcaob

Financial statements of publicly traded corporations are subject to the oversight of:

Financial statements of publicly traded corporations are subject to the oversight of:

In which of the following cases would a covered member not have an independence problem?

In which of the following cases would a covered member not have an independence problem?

Can external auditors be independent given their reliance on the fee income from the company being audited?

Can external auditors be independent given their reliance on the fee income from the company being audited?

The standard auditors report refers to standards of the pcaob and gaap in which section(s)?

The standard auditors report refers to standards of the pcaob and gaap in which section(s)?

Who is responsible for the direction supervision and performance of the group audit engagement?

Who is responsible for the direction supervision and performance of the group audit engagement?

What does it mean for an auditor to express substantial doubt about a clients ability to continue as a going concern?

What does it mean for an auditor to express substantial doubt about a clients ability to continue as a going concern?

What is the general character of the three generally accepted auditing standard classified as general standards?

What is the general character of the three generally accepted auditing standard classified as general standards?

What factors should an auditor consider in evaluating the reasonableness of accounting estimates?

What factors should an auditor consider in evaluating the reasonableness of accounting estimates?

What are the two primary organizations in the United States that are responsible for setting standards related to the preparation of accounting?

What are the two primary organizations in the United States that are responsible for setting standards related to the preparation of accounting?

In which two circumstances might it be permissible to use the negative method of receivables confirmation?

In which two circumstances might it be permissible to use the negative method of receivables confirmation?

Why is it necessary for the auditor to review the clients instructions in the physical counting?

Why is it necessary for the auditor to review the clients instructions in the physical counting?

Why is it important for the auditor to obtain sufficient level of knowledge of the entitys business?

Why is it important for the auditor to obtain sufficient level of knowledge of the entitys business?

Which of the following risks does the auditor assess rather than set ie which risk does the auditor not have control over changing its value ?)?

Which of the following risks does the auditor assess rather than set ie which risk does the auditor not have control over changing its value ?)?

When there is substantial doubt about the entitys ability to continue as a going concern for a reasonable period of time according to US GAAS the auditor should?

When there is substantial doubt about the entitys ability to continue as a going concern for a reasonable period of time according to US GAAS the auditor should?

When the auditor concludes that there is substantial doubt about the entitys ability to continue as a going concern for a reasonable period of time the auditor should?

When the auditor concludes that there is substantial doubt about the entitys ability to continue as a going concern for a reasonable period of time the auditor should?

Which of the following matters is an auditor not required to communicate to an entitys audit committee?

Which of the following matters is an auditor not required to communicate to an entitys audit committee?

An auditor would be least likely to initiate a discussion with a clients audit committee concerning

An auditor would be least likely to initiate a discussion with a clients audit committee concerning

When reporting on comparative financial statements auditors ordinarily should modify the previous opinion on the prior years financial statements if the?

When reporting on comparative financial statements auditors ordinarily should modify the previous opinion on the prior years financial statements if the?

Who is responsible for initiating the communication between the predecessor and successor auditors?

Who is responsible for initiating the communication between the predecessor and successor auditors?

Which of the following documentation is required for an audit in accordance with the Standards on auditing *?

Which of the following documentation is required for an audit in accordance with the Standards on auditing *?

Why do external auditors need to understand their clients internal control over financial reporting?

Why do external auditors need to understand their clients internal control over financial reporting?

When obtaining an understanding of the accounting and internal control systems to plan the audit the auditor should obtain knowledge about the?

When obtaining an understanding of the accounting and internal control systems to plan the audit the auditor should obtain knowledge about the?

When independent auditors are able to maintain their actual independence it is referred to as independence in?

When independent auditors are able to maintain their actual independence it is referred to as independence in?

Which of the following is are purposes for performing analytical procedures during the planning phase risk assessment phase of the audit?

Which of the following is are purposes for performing analytical procedures during the planning phase risk assessment phase of the audit?

What is the responsibility of an auditor who is engaged to audit the financial statements of a government entity?

What is the responsibility of an auditor who is engaged to audit the financial statements of a government entity?