1 The PCAOB allows only certain changes to the files of public company audit clients. The changes can only be made for 45 days after the audit report is issued.

The following statements are true regarding what changes are allowed by the PCAOB (check all that are true):

• Auditors may make additions to the file only if they also document the name of the person who made the addition, the reason for adding the information and the date the information was added.
• Auditors are allowed to make any additions to the file.
• Auditors may make any deletions to the files.
• Auditors may make deletions to the file the name of the person making the deletion and the date of the deletion are added to the file.

2 Which of the following are types of audit documentation that auditors should include in their completed audit files? (select all that apply)

• The firm's policies and procedures for completing audits
• The performance reviews of the audit staff who worked on the engagement
• The names and contact information of the client employees
• The management representation letter
• The audit program, completion and review dates and key supporting documents
• The client's financial statements
• The engagement letter

3 Which of the following is a principle of the AICPA Code of Professional Conduct (select all that apply)?

• Being objective
• Being independent in fact
• Acting in the public interest
• Ensuring adequate internal control
• Exercising due care
• Having and acting with integrity
• Being independent in appearance
• Conducting oneself with materiality