ACCT 431 • ACCT 431
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ACCT 431 2
Latest notes & summaries ACCT 431 • ACCT 431
ACCT 431 CHAPTER 2 
Auditing and Assurance Services, 15e 
(Arens) The CPA Profession 
Learning Objective 2-1 
1) The legal right to perform audits is granted to a CPA firm by regulation of: 
A) each state. 
B) the Financial Accounting Standards Board (FASB). 
C) the American Institute of Certified Public Accountants (AICPA). 
D) the Audit Standards 
Board. Answer: A 
Terms: Legal rights to perform audits 
Diff: Moderate 
Objective: LO 2-1 
AACSB: Reflective thinking skills 
2) The four categorie...
- Exam (elaborations)
- • 25 pages's •
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ACCT 431•ACCT 431
Preview 3 out of 25 pages
ACCT 431 CHAPTER 2 
Auditing and Assurance Services, 15e 
(Arens) The CPA Profession 
Learning Objective 2-1 
1) The legal right to perform audits is granted to a CPA firm by regulation of: 
A) each state. 
B) the Financial Accounting Standards Board (FASB). 
C) the American Institute of Certified Public Accountants (AICPA). 
D) the Audit Standards 
Board. Answer: A 
Terms: Legal rights to perform audits 
Diff: Moderate 
Objective: LO 2-1 
AACSB: Reflective thinking skills 
2) The four categorie...
ACCT 431 CHAPTER 2 
 
Auditing and Assurance Services, 15e (Arens) The CPA Profession 
 
Learning Objective 2-1 
 
1)	The legal right to perform audits is granted to a CPA firm by regulation of: 
A)	each state. 
B)	the Financial Accounting Standards Board (FASB). 
C)	the American Institute of Certified Public Accountants (AICPA). 
D)	the Audit Standards Board. Answer: A 
Terms: Legal rights to perform audits Diff: Moderate 
Objective: LO 2-1 
AACSB: Reflective thinking skills 
 
2)	The four cate...
- Exam (elaborations)
- • 25 pages's •
-
ACCT 431•ACCT 431
Preview 3 out of 25 pages
ACCT 431 CHAPTER 2 
 
Auditing and Assurance Services, 15e (Arens) The CPA Profession 
 
Learning Objective 2-1 
 
1)	The legal right to perform audits is granted to a CPA firm by regulation of: 
A)	each state. 
B)	the Financial Accounting Standards Board (FASB). 
C)	the American Institute of Certified Public Accountants (AICPA). 
D)	the Audit Standards Board. Answer: A 
Terms: Legal rights to perform audits Diff: Moderate 
Objective: LO 2-1 
AACSB: Reflective thinking skills 
 
2)	The four cate...