cpa review audit 2.8.15

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Joens1313
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295332
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cpa review audit 2.8.15
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2015-02-09 00:59:31
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cpa review audit 15
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cpa review audit 2.8.15
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  1. Control risk is one of the elements in the ----------------------
    Control risk is one of the elements in the audit risk model
  2. Under the Accounting Principles Rule, a CPA who performs services that require representations of conformity with promulgated GAAP is required to describe
    (1) -----------------,
    (2) the approximate effects of the departure (if practicable), and
    (3) the reasons compliance would result in misleading financial statements.

    But this requirement applies only if the effect on the statements or data is material.
    • Under the Accounting Principles Rule, a CPA who performs services that require representations of conformity with promulgated GAAP is required to describe
    • (1) the departure,
    • (2) the approximate effects of the departure (if practicable), and
    • (3) the reasons compliance would result in misleading financial statements.

    But this requirement applies only if the effect on the statements or data is material.
  3. Under the Accounting Principles Rule, a CPA who performs services that require representations of conformity with promulgated GAAP is required to describe
    (1) the departure,
    (2) ----------------------------------and
    (3) the reasons compliance would result in misleading financial statements.

    But this requirement applies only if the effect on the statements or data is material.
    • Under the Accounting Principles Rule, a CPA who performs services that require representations of conformity with promulgated GAAP is required to describe
    • (1) the departure,
    • (2) the approximate effects of the departure (if practicable), and
    • (3) the reasons compliance would result in misleading financial statements.

    But this requirement applies only if the effect on the statements or data is material.
  4. Under the Accounting Principles Rule, a CPA who performs services that require representations of conformity with promulgated GAAP is required to describe
    (1) the departure,
    (2) the approximate effects of the departure (if practicable), and
    (3) the reasons compliance would result in misleading financial statements.

    But this requirement applies only if the effect on the statements or data is material.
    • Under the Accounting Principles Rule, a CPA who performs services that require representations of conformity with promulgated GAAP is required to describe
    • (1) the departure,
    • (2) the approximate effects of the departure (if practicable), and
    • (3) -----------------------.
    • But this requirement applies only if the effect on the statements or data is material.
  5. Under the Accounting Principles Rule, a CPA who performs services that require representations of conformity with promulgated GAAP is required to describe
    (1) -------------
    (2) ---------------------------------and
    (3) -------------------------

    But this requirement applies only if the effect on the statements or data is material.
    • Under the Accounting Principles Rule, a CPA who performs services that require representations of conformity with promulgated GAAP is required to describe
    • (1) the departure,
    • (2) the approximate effects of the departure (if practicable), and
    • (3) the reasons compliance would result in misleading financial statements.

    But this requirement applies only if the effect on the statements or data is material.
  6. Under the Accounting Principles Rule, a CPA who performs services that require representations of conformity with promulgated GAAP is required to describe
    (1) the departure,
    (2) the approximate effects of the departure (if practicable), and
    (3) the reasons compliance would result in misleading financial statements.
    But this requirement applies only if the -------------------------------------------.
    • Under the Accounting Principles Rule, a CPA who performs services that require representations of conformity with promulgated GAAP is required to describe
    • (1) the departure,
    • (2) the approximate effects of the departure (if practicable), and
    • (3) the reasons compliance would result in misleading financial statements.
    • But this requirement applies only if the effect on the statements or data is material.
  7. A decrease in the acceptable level of audit risk or in the amount considered material will result in the auditor’s modifying the audit plan to obtain greater assurance from substantive testing by
    (1) ----------------------,
    (2) applying procedures nearer to year end, or
    (3) increasing the extent of particular tests.
    • A decrease in the acceptable level of audit risk or in the amount considered material will result in the auditor’s modifying the audit plan to obtain greater assurance from substantive testing by
    • (1) selecting a more effective audit procedure,
    • (2) applying procedures nearer to year end, or
    • (3) increasing the extent of particular tests.
  8. A decrease in the acceptable level of audit risk or in the amount considered material will result in the auditor’s modifying the audit plan to obtain greater assurance from substantive testing by
    (1) selecting a more effective audit procedure,
    (2) -------------------------------, or
    (3) increasing the extent of particular tests.
  9. A decrease in the acceptable level of audit risk or in the amount considered material will result in the auditor’s modifying the audit plan to obtain greater assurance from substantive testing by
    • (1) selecting a more effective audit procedure,
    • (2) applying procedures nearer to year end, or
    • (3) increasing the extent of particular tests.
  10. A decrease in the acceptable level of audit risk or in the amount considered material will result in the auditor’s modifying the audit plan to obtain greater assurance from substantive testing by
    (1) selecting a more effective audit procedure,
    (2) applying procedures nearer to year end, or
    (3) ---------------------------------------.
    • A decrease in the acceptable level of audit risk or in the amount considered material will result in the auditor’s modifying the audit plan to obtain greater assurance from substantive testing by
    • (1) selecting a more effective audit procedure,
    • (2) applying procedures nearer to year end, or
    • (3) increasing the extent of particular tests.
  11. A decrease in the acceptable level of audit risk or in the amount considered material will result in the auditor’s modifying the audit plan to obtain greater assurance from substantive testing by
    (1) -----------------------------,
    (2) -----------------------------, or
    (3) ------------------------------.
    • A decrease in the acceptable level of audit risk or in the amount considered material will result in the auditor’s modifying the audit plan to obtain greater assurance from substantive testing by
    • (1) selecting a more effective audit procedure,
    • (2) applying procedures nearer to year end, or
    • (3) increasing the extent of particular tests.

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