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Acc403 Auditing Cpa Exam Practice Questions And Correct Answers

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ACC403 AUDITING CPA EXAM PRACTICE QUESTIONS AND CORRECT ANSWERS

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ACC403 AUDITING CPA EXAM
PRACTICE QUESTIONS AND
CORRECT ANSWERS
UnderA2theA2SarbanesA2OxleyA2ActA2ofA22002,A2whichA2ofA2theA2followingA2isA2notA2aA2stat
edA2responsibilityA2ofA2theA2PublicA2CompanyA2AccountingA2OversightA2BoardA2(PCAOB)
?A2-A2Ans--
IssuingA2accountingA2standardsA2thatA2mustA2beA2followedA2byA2issuersA2inA2financialA2rep
orting.

TheA2PublicA2CompanyA2AccountingA2OversightA2BoardA2(PCAOB)A2isA2chargedA2withA2al
lA2ofA2theA2followingA2responsibilitiesA2EXCEPTA2-A2Ans--
EstablishingA2accountingA2standardsA2forA2publicA2companies.

TheA2SarbanesA2OxleyA2ActA2ofA22002A2imposesA2aA2mandatoryA2rotationA2applicableA2toA
2bothA2theA2auditA2engagementA2partnerA2andA2theA2qualityA2(alsoA2calledA2review)A2partn
er.A2HowA2longA2inA2totalA2isA2theA2partnerA2allowedA2toA2serveA2asA2theA2engagementA2pa
rterA2orA2reviewA2partnerA2beforeA2someoneA2elseA2mustA2serveA2inA2thatA2capacity?A2-
A2Ans--5A2years


AnA2entityA2engagedA2aA2CPAA2toA2determineA2whetherA2theA2clientsA2webA2sitesA2meetA2
definedA2criteriaA2forA2standardA2businessA2practicesA2andA2controlsA2overA2transactionA2i
ntegrityA2andA2informationA2protection.A2inA2performingA2thisA2engagement,A2theA2CPAA2s
houldA2complyA2withA2theA2provisionsA2ofA2-A2Ans--
StatementsA2onA2StandardsA2forA2AttestationA2Engagements

AtA2leastA2howA2oftenA2shouldA2theA2PCAOBA2inspectA2aA2registeredA2publicA2accountingA
2firmA2thatA2regularlyA2issuesA2auditA2reportsA2toA250A2issuers?A2-A2Ans--EveryA23A2years


AnA2attestationA2engagementA2isA2oneA2inA2whichA2aA2CPAA2isA2engagedA2toA2-A2Ans--
IssueA2aA2writtenA2communicationA2expressingA2aA2conclusionA2aboutA2theA2reliabilityA2ofA
2aA2writtenA2assertionA2thatA2isA2theA2responsibilityA2ofA2anotherA2party.

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