题目内容

The provisions of the Sarbanes-Oxley Act apply to which of the following? ( )

All companies in the United States.
B. Private companies only.
C. Private and public partnerships only.
D. Public companies only.

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Which of the following can be significantly affected by an audit? ( )

A. Business risk.
B. The risk-free interest rate.
C. Information risk.
D. All of these.

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The process of recording, classifying, and summarizing economic events in a logical manner for the purpose of providing financial information for decision-making is( )

A. finance.
B. auditing.
C. accounting.
D. economics.

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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.

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The provisions of the Sarbanes-Oxley Act apply to which of the following? ( )

All companies in the United States. B. Private companies only. C. Private and public partnerships only. D. Public companies only.

Which of the following can be significantly affected by an audit? ( )

The process of recording, classifying, and summarizing economic events in a logical manner for the purpose of providing financial information for decision-making is( )

Members of the of the Public Company Accounting Oversight Board are appointed and overseen by ( )

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 ( )

All companies in the United States.
B. Private companies only.
C. Private and public partnerships only.
D. Public companies only.