45 If the auditor changes a number on a client's financial statements, this would most violate A Due Care B Competence C Independence D All of the above would be violated 46 Certified Public Accountant licenses are regulated by A Local Governments B State Governments C The Federal Government D All of the above 47 Auditors who are not required to be independent of the financial statements they create A Internal Auditors B External Auditors C Extrajudicial Auditors D International Auditors 48 Auditors that are not required to be independent of the financial statements they create A Internal Auditors B External Auditors C Extrajudicial Auditors D International Auditors 49 Requires US public companies to be audited annually A Securities and Exchange Commission B Securities Exchange Act of 1934 C Securities Act of 1933 D All of the above 50 In the US, any company that files a tax return is required to be audited at least annually A True B False

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45  If the auditor changes a number on a client's financial statements, this would most violate A  Due Care B  Competence C  Independence D  All of the above would be violated 46  Certified Public Accountant licenses are regulated by A  Local Governments B  State Governments C  The Federal Government D  All of the above 47  Auditors who are not required to be independent of the financial statements they create A  Internal Auditors B  External Auditors C  Extrajudicial Auditors D  International Auditors 48  Auditors that are not required to be independent of the financial statements they create A  Internal Auditors B  External Auditors C  Extrajudicial Auditors D  International Auditors 49  Requires US public companies to be audited annually A  Securities and Exchange Commission B  Securities Exchange Act of 1934 C  Securities Act of 1933 D  All of the above 50  In the US, any company that files a tax return is required to be audited at least annually A  True B  False

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45. If the auditor changes a number on a client's financial statements, this would most violate A. Due Care B. Competence C. Independence D. All

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