Which of the following statements is not true? ( )
A one-paragraph report is generally used when the auditor is not independent.
B. A three-paragraph report ordinarily indicates there are no exceptions in the audit.
C. An unqualified opinion with modified wording has three paragraphs.
D. More than three paragraphs in the report indicate there must be some type of qualification in the audit report.
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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.
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.
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