Audit CPA Exam Study Guide with Complete Solutions

Audit CPA Exam Study Guide with Complete Solutions Issuers - Correct Answer public companies Non-issuers - Correct Answer private companies AICPA - Correct Answer standard-setting body for non-issuers and attest engagements PCAOB - Correct Answer standard-setting body for issuers Governmental Accountability Office - Correct Answer standard-setting body for government organizations AICPA Accounting and Review Services Committeee - Correct Answer standard-setting body for review engagements Statements on Auditing Standards (SAS) - Correct Answer standard/guideline for non-issuers; interpretations of ASB standards PCAOB Auditing Standards - Correct Answer standard/guideline for issuers Generally Accepted Government Auditing Standards (GAGAS) - Correct Answer standard/guideline for government organizations Statements on Standards for Attestation Engagements (SSAE) - Correct Answer standard/guideline for attestation engagements Statements on Standards for Accounting and Review Services (SSARS) - Correct Answer standard/guideline for review engagements levels of audit guidance - Correct Answer most authoritative to least 1. AICPA SAS (nonissuers) and PCAOB AS (issuers) 2. Interpretive publications 3. other auditing publications must (level 1) - Correct Answer represent a requirements that is considered to be unconditional