Auditing

15-For a public company auditing process: the PCAOB standards provide all of the following management assertions, except: A-Existence B-occurrence C-valuation D-Timing 16- The conduct that differs from what people believe is appropriate given the circumstances is: A- Responsibility. B- Respect. C- Unethical behavior. D- Trustworthiness. 17. A situation a person faces in which a decision must be made about appropriate behavior is called: A-Ethical dilemma. B- Ethical behavior. C- Unethical behavior. D- Respect. 18- Responsibility for conduct that extends beyond satisfying individual responsibilities and beyond the requirements of the society's laws and regulations', is called: A- Unethical behavior. B- Professionalism. C- Responsibility. D- Respect. 19- The CPA firm's primary responsibility is to: A- The users of the financial statements. B- The management of the client. C- The regulator of the profession. D- The board of directors. 20- Part 2 of the AICPA code of professional conduct is applicable to: A- All members. B- Members in public practice. C- Members in business. D- Other Members. 21-The preface of the AICPA code of professional conduct is applicable to: A- All members. B- Members in public practice. C- Members in business. D- Other Members