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1) In addition to the company's financial statements, which of the following would be covered by the auditor's standard report? A. The company's budget for

1) In addition to the company's financial statements, which of the following would be covered by the auditor's standard report?

A. The company's budget for net income for the year being audited

B. The company's tax return for the year being audited

C. The notes to the financial statements

D. Comparative figures in the financial statements

2) The definition of auditing includes both a(an)

A. Documentation process and an evaluation process.

B. Evaluation process and a reporting process.

C. Documentation process and a reporting process.

D. Investigative process and a reporting process.

3) What audit opinions would be possible when the audited company refuses to record adequate amortization for fixed assets? Assume the amount in question exceeds materiality.

A. Only qualified or unqualified opinions are possible.

B. Only unqualified or adverse opinions are possible.

C. Only adverse or denial opinions are possible.

D. Only qualified or adverse opinions are possible.

4) A CPA wrote an article for publication in PICPA Accountants Journal or News Magazine. The Code of Professional Ethics would be violated if the CPA allowed the article to state that the CPA was a

A. Professor at a school of professional accountancy

B. Partner in a national CPA firm

C. Member of PICPA

D. Practitioner specializing in providing tax services.

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