Of the four parts of the AICPA’s Code of Professional Conduct, which part is enforceable? ( )
A. Ethical Rulings.
B. Rules of Conduct.
C. Principles.
D. Interpretations.
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An example of external documents is ( )
A. employees’ time reports.
B. bank statements.
C. purchase order for company purchases.
D. carbon copies of checks.
Sarbanes-Oxley requires auditors of public companies to maintain audit working papers for what period of time? ( )
A. Not less than 3 years.
B. Not less than 5 years.
C. Not less than 7 years.
D. None of the above.
The factor which distinguishes an error from fraud is ( )
A. materiality.
B. intent.
C. whether it is a dollar amount or a process.
D. whether it is a caused by the auditor or the client.
Which of the following statements is true? ( )
A. The auditor’s objectives follow and are closely related to management assertions.
B. Management’s assertions follow and are closely related to the auditor’s objectives.
C. The auditor’s primary responsibility is to find and disclose fraudulent management assertions.
D. Assertions about presentation and disclosure deal with whether the accounts have been included in the financial statements at appropriate amounts.
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