Auditing

-Which of the following documents must be filed with the SEC under the Securities Act of

1933 before a company can issue new securities to the public?

a.Form 10-K.

b. Form 10-Q.

c. Prospectus.

d. All of the above.

-The PCAOBs General Auditing Standards requires that an audit be performed by which

type of person?

a. An auditor with seasoned judgment in varying degrees of supervision and review.

b. An auditor having the appropriate professional qualifications.

c. An auditor with adequate technical and leadership skills.

d. All of the above.