1. Consider the following statements:

I. Regarding the AICPA Code of Professional Conduct, the rules contained in Section 1.200 cover issues relating to integrity and objectivity.

II. A member shall not commit an act discreditable to the profession can be found in Section 1.400.001 of the AICPAS Rules of Conduct.

a. I is true; II is true

b. I is true; II is false

c. I is false; II is true

d. I is false; II is false

2. According to the AICPAs Code of Professional Conduct, which of the following individuals is in a position to influence an attest engagement managed in the Boston office of a CPA firm (i.e. a covered member)?

a. Any Professional staff in the Boston office of the CPA firm.

b. The technical partner in Seattle who served as a consultant on the engagement.

c. Any Professional staff in the Seattle office of the CPA firm.

d. Partners in the Seattle office of the CPA firm.

e. All of the above

f. None of the above.

3.

The client was concerned that customers with significant balances of accounts receivable would be upset if they received letters about their balances. Accordingly, the client told the auditor NOT to send accounts receivable confirmations to customers whose balances are a material part of the accounts receivable balance. The auditor is not able to verify these balances in any other way. This would most likely result in what type of auditors report? What type of situation is involved?

a. Qualified or adverse; Accounting problem

b. Qualified or disclaimer; Accounting problem

c. Adverse or disclaimer; Accounting problem

d. Qualified or adverse; Scope problem, lack of evidence

e. Qualified or disclaimer; Scope problem, lack of evidence

f. Adverse or disclaimer; Scope problem, lack of evidence