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ACCY 201 TEST 2 BURNEY EXAM PREP STUDY GUIDE QUESTIONS ANSWERS COMPLETE SOLUTION BUNDLE

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ACCY 201 TEST 2 BURNEY EXAM PREP STUDY GUIDE QUESTIONS ANSWERS COMPLETE SOLUTION BUNDLE

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ACCY 201 TEST 2 BURNEY EXAM PREP
STUDY GUIDE QUESTIONS ANSWERS
COMPLETE SOLUTION BUNDLE

●● Sarbanes-Oxley Act
Answer: A law passed by Congress that requires companies to certify
that their firm's financial statements are accurate.


●● PCAOB (Public Company Accounting Oversight Board)
Answer: sets audit standards


●● Fraud
Answer: intent to deceive for personal gain


●● control enviroment
Answer: what is expected in work place, training


●● risk assessment
Answer: risk management, SWOT analysis


●● Control Procedures
Answer: 1. establishing job responsibilities

, 2. maintain adequate records
3. insure assets and bond key elements
4. segregation of duties
5. separate accounting from custody from operations
6. technology controls
7. independent controls


●● warning signs
Answer: monitoring


●● info and communications
Answer: transparency, stockholders want to see the info


●● human element error
Answer: fatigue, negligence, poor independent


●● collusion
Answer: two or more performing fraud


●● cash equivalents
Answer: investments for 90 days or less

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