Inherent risk is _______ related to detection risk and _______ related to the amount of audit evidence. ( )
A. directly, inversely.
B. directly, directly
C. inversely, inversely.
D. inversely, directly.
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Any service in which the CPA firm issues a report about the reliability of an assertion that is made by another party is a/an( )
A. accounting and bookkeeping service.
B. attestation service.
C. management advisory service.
D. tax service.
Which of the following is an illustration of liability to clients under common law? ( )
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. Federal government prosecutes auditor for knowingly issuing an incorrect audit report.
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.
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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