[10] An auditor's report on audited financial statements is included in a registration statement filed with the SEC. The auditor should A. B Read the Entire Prospectus Yes Yes No No Obtain Written Representations Yes No C. D. Yes No [11] Form 8-K ordinarily must be submitted to the SEC after the occurrence of a significant event. All of the following events are reported on Form 8-K except A. A change in the registrant's certifying accountant. B. Filing for bankruptcy. C. The acquisition of a major company. D. A change from the percentage-of-completion method of accounting to the completed-contract method for a company in the construction business. [12] Regarding financial accounting for issuers, the role of the Securities and Exchange Commission (SEC) is to A. Make rules and regulations regarding filings with the SEC but not to regulate annual or quarterly reports to shareholders. B. Regulate financial disclosures for corporate, state, and municipal reporting. C. Make rules and regulations pertaining more to disclosure outside the financial statements than to the setting of accounting recognition and measurement principles. D. Develop and issue U.S.generally accepted accounting principles. [13] When audited financial statements are presented in a document containing other information, the auditor A. Has an obligation to perform auditing procedures to corroborate the other information B. Should express a qualified opinion if the other information is materially inconsistent with the statements C. Should be aware of whether the other information contains a material misstatement of fact, D. Has no responsibility for the other information because it is not part of the basic financial statements