11. Which PCAOB Auditing Standard category requires the auditor to exercise due professional care? (Points : 1)

General Standards Standards of Fieldwork Standards of Internal Control Standards of Reporting

Question 12.12. In which situation do auditors have the highest level of responsibility to detect noncompliance? (Points : 1)

Where violations are committed by senior management Where violations are known by the companys board Where violations have a direct effect Where violations have no direct effect

Question 13.13. Which of the following procedures is inapplicable when an auditor discovers illegal acts when noncompliance is discovered? (Points : 1)

Communicate the act to those charged with governance Contact the proper law enforcement personnel and other outside authorities Gather additional information to evaluate financial statement effects Understand the act and the circumstances in which it occurred