ACCT 431 CHAPTER 2 Auditing and Assurance Servi Study guides, Class notes & Summaries
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ACCT 431 CHAPTER 2 Auditing and Assurance Services
- Exam (elaborations) • 25 pages • 2022
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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...
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