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22) Which of the following are audit standards used in professional practice by audit firms? 22) A) International Standards on Auditing es AICPA Auditing Standards

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22) Which of the following are audit standards used in professional practice by audit firms? 22) A) International Standards on Auditing es AICPA Auditing Standards Yes PCAOB Auditing Standards B)I International Standards on Auditing es AICPA Auditing Standards Yes PCAOB Auditing Standards Yes C International Standards on Auditing AICPA Auditing Standards PCAOB Auditing Standards D) International Standards on Auditing eS AICPA Auditing Standards PCAOB Auditing Standards 23) Members of the Public Company Accounting Oversight Board are appointed and overseen by the 23) A) Auditing Standards Board B) US. Congress C) Securities and Exchange Commission. D) A merican Institute of Certified Public Accountants. 24) Which of the following is a correct statement regarding the SEC? 24) A) All public companies must file monthly statements with the SEC. B) The SEC has the power to establish rules for any CPA associated with audited financial statements submitted to the commission C) The Form 10-K must be filed within 30 days after the close of the fiscal year D) The Securities Act of 1934 requires most companies planning to issue new securities to the public to submit a registration statement to the SEC for approval 25) The form that must be completed and filed with the Securities and Exchange Commission 25) w henever a company experiences a significant event that is of interest to public investors is the D) Form 10-K A) Form 8-K B) Form 10-0 C) Form S-1 26) The Public Company Accounting Oversight Board 26) A) oversees auditors of private companies B) establishes auditing standards that must be followed by CPAs onall audits C) performs inspections of the quality controls of firms that audit public companies. D) performs all of the above functions

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