1. Which SOC report is conducted by the service organization's auditors using Attestation Standards (AT) Section 101 and prepared using the AICPA Trust Services?

a. SOC 3

b. SOC 1

c. SOC 2

d. SOC 3 Type 2 report

2. Which audit type requires the auditor to conduct tests of controls to obtain evidence that internal control over financial reporting has operated effectively?

a. Audit of internal control

b. IT audit

c. Audit of financial reporting control

d. Audit of financial statements

3. Earnings management focuses on managing when revenues and expenses are recorded in order to favorably reflect a company's financial performance in a(n) ________.

a. illegal manner

b. vague manner

c. questionable manner

d. legal manner

4. To attest, the auditor is

a. Testifying in court

b. Expressing an opinion

c. Testing the fairness of the description of controls

d. Testing financial reporting controls

5. Which SOX section requires the public accounting firm that audits the financial statements of the company to issue an attestation report regarding the effectiveness of the company's internal controls?

a. Section 302. Corporate Responsibility for Financial Reports

b. Section 906. Corporate Responsibility for Financial Reports

c. Section 404. Management Assessment of Internal Controls

d. Section 806. Protection for Employees of Publicly Traded Companies Who Provide Evidence of Fraud