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Dwnload Full Principles of Auditing Other Assurance Services 19th Edition Whittington Test Bank PDF
Dwnload Full Principles of Auditing Other Assurance Services 19th Edition Whittington Test Bank PDF
Dwnload Full Principles of Auditing Other Assurance Services 19th Edition Whittington Test Bank PDF
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Chapter 03
Professional Ethics
1. The Rules portion of the AICPA Code of Professional Conduct must be followed by only
those members in private practice.
True False
2. The AICPA Code of Professional Conduct derives its authority from the Bylaws of the
AICPA.
True False
3. An immaterial loan from the CPA to an officer of a client impairs the independence of the
CPA.
True False
4. Financial interests of a CPA's nondependent children are attributed directly to the CPA.
True False
5. Statements on Accounting and Review Services are enforceable under the AICPA Code of
Professional Conduct.
True False
6. CPAs may not advertise as to any special expertise other than in accounting, auditing, and
tax.
True False
3-1
8. The communications between CPAs and their clients are privileged under federal law.
True False
9. CPAs can advertise the fees only for their nonattest services.
True False
10. The American Institute of Certified Public Accountants has been the primary source for
ethical rules for internal auditors.
True False
11. ABC Company is audited by the Phoenix office of Willingham CPAs. Which of the
following individuals would be least likely to be considered a "covered member" by the
independence standard?
A. Staff assistant on the audit.
B. An audit partner in the Eloi office.
C. A tax partner in Phoenix who performs no attest services for ABC Company or for any
other clients.
D. The partner in charge of Willingham CPAs (she does no work on the ABC Company
Audit).
12. Which of the following statements is true with respect to the PCAOB and SEC's concept
of independence when an auditor both prepares financial statements and audits those financial
statements for a client?
A. The auditor is not independent.
B. The auditor is independent if he or she is able to maintain a level of professional
detachment.
C. The auditor can audit the financial statements only if the audit process does not culminate
in the expression of an opinion on the financial statements.
D. The auditor cannot audit the financial statements since a lack of integrity exists.
3-2
Chapter 03 - Professional Ethics
13. Auditors are periodically punished for holding an investment in a client. This violates
which ethical rule?
A. Integrity.
B. Independence.
C. Non compliance with GAAP.
D. Confidentiality.
14. The AICPA Conceptual Framework for Independence Standards suggests that CPAs
evaluate whether a particular threat would lead which type of person to conclude that an
unacceptable risk of non-independence exists?
A. AICPA ethics examiner.
B. Peer.
C. PCAOB inspector.
D. Reasonably informed third party.
15. Which of the following is not a broad category of threat to auditor independence?
A. Familiarity.
B. Safeguards implemented by the client.
C. Financial self interest.
D. Undue Influence.
16. A small CPA firm provides audit services to a large local company. Almost eighty percent
of the CPA firm's revenues come from this client. Which statement is most likely to be true?
A. Appearance of independence may be lacking.
B. The small CPA firm does not have the proficiency to perform a larger audit.
C. The situation is satisfactory if the auditor exercises due skeptical negative assurance care in
the audit.
D. The auditor should provide an "emphasis of a matter paragraph" to his/her audit report
adequately disclosing this information and then it may issue an unqualified opinion.
3-3
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