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WGU D550 ETHICS FOR ACCOUNTANTS CERTIFICATION EVALUATION WITH VERIFIED ANSWERS

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WGU D550 ETHICS FOR ACCOUNTANTS CERTIFICATION EVALUATION WITH VERIFIED ANSWERS

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WGU D550 ETHICS FOR ACCOUNTANTS
CERTIFICATION EVALUATION WITH
VERIFIED ANSWERS

◉ Which principle specifically emphasizes serving society?
Answer: Public Interest


◉ Which principle is violated if a CPA performs work outside their
area of expertise?
Answer: Due Care


◉ What independence threat occurs when an auditor becomes
too close to a client?
Answer: Familiarity


◉ Which principle focuses on exercising sound moral judgment?
Answer: Responsibilities


◉ What threat exists when a CPA publicly promotes a client's
stock offering?
Answer: Advocacy


◉ Which law created the PCAOB?

, Answer: Sarbanes-Oxley


◉ What does Section 404 of SOX deal primarily with?
Answer: Internal controls


◉ Which SOX section protects whistleblowers?
Answer: 806


◉ Which SOX section requires CEOs and CFOs to certify financial
statements?
Answer: 302


◉ What can destroying audit workpapers violate?
Answer: SOX 802


◉ How is gross negligence best described?
Answer: Reckless disregard


◉ How does fraud differ from negligence?
Answer: Fraud is intentional


◉ Which is NOT a component of the Fraud Triangle?
Answer: Independence

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