Auditors' report for a public entity should:

A. The report title should contain the word "independent".

B. The report provides a detailed listing of major auditing procedures performed during the examination.

C. The opinion assesses the financial statements against an applicable financial reporting framework.

D. The report specifically identifies the financial statements and years examined by the auditor. a, c, d

Which of the following statements is true? A. A forensic audit is more likely to use sampling than a GAAP compliance audit. B. Doors to interrogation rooms should be closed and locked during accusatory interviews.

C. Hearsay testimony includes sensory perceptions of fact witnesses D. Circumstantial evidence alone may prove a case, even if an unlikely but plausible interpretation of the evidence favors the Defendant E. Financial statement fraud in publicly held companies is easier to prove in Federal than State courts

Which of the following is the most accurate description of the net worth method of analysis?

A. An indirect method of proving illicit income circumstantially by measuring and recording income as earned and recording expenses as incurred B. The process of assigning forecasted income and expense or accounts, which will be compared to actual income and expense for analysis of variance C. An indirect method of proving illicit income circumstantially by showing that a persons assets or expenditures for a given period exceed that which can be accounted for from known or admitted legitimate source of income D. The process of using a subjects books and records to determine the subjects financial condition and identify the receipt or disposition of funds or assets