Members of the of the Public Company Accounting Oversight Board are appointed and overseen by ( )
A. the
B. the American Institute of Certified Public Accountants.
C. the Securities and Exchange Commission.
D. the Auditing Standards Board.
E. S. Congress.
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When determining whether independence is impaired because of an ownership interest in client company, materiality will affect whether ownership is a violation of Rule 101 ( )
A. in all circumstances.
B. only for direct ownership.
C. only for indirect ownership.
D. under no circumstances.
Which of the following is an illustration of liability under the federal securities acts? ( )
A. Client sues auditor for not discovering a theft of assets by an employee.
Bank sues auditor for not discovering that borrower’s financial statements are misstated.
Combined group of stockholders sue auditor for not discovering materially misstated financial statements.
D. None of the above.
Not included as a “direct financial interest” of the CPA would be financial interests of a( )
A. spouse.
B. dependent child.
CPA in a Mutual Fund which had an ownership interest in client company.
D. relative supported by the CPA.
Laws that have been developed through court decisions rather than by passage through legislative bodies are ( )
A. statutory law.
B. judicial law.
C. common law.
D. federal law.
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