.B) Multiple choices: 60 points: for each statement circle the best answer The three requirements for becoming a CPA include all but which of the following (1 A) Uniform CPA examination requirement B) Educational requirements C) Character requirements D) Experience requirement (The International Standards on Auditing (ISAS (2 A) are issued by the AICPA B) override a country's regulations govering the audit of a company (C) has many of the same standards as the Auditing Standards Board (ASB D) must be followed by companies whose stock is traded in the U.S Historically auditing standards have been organized into three categories, including (3 A) Standards of field work B) Purpose of an audit C) Responsibilities of the auditor D) Proper planning and supervision The "Principles Underlying an Audit in Accordance with Generally Accepted Auditing Principles provides (4 a framework to help auditors A) understand the ten GAAS standards B) obtain complete assurance that the financial statements are free from any error C) report on the financial statements D) prevent fraud 5) To obtain reasonable assurance about whether the financial statements as a whole are free from material miss misstatement, the auditor must fulfill several performance responsibilities, including: A) verifying that all audit work is performed by a CPA with a minimum of three years experience. B) obtaining sufficient, appropriate audit evidence. C) exercising professional judgment. D) providing an opinion on the financial statements. 6) In order to properly plan and perform an audit, an important fact for both the auditor and the client to un understand is that: A) the internal control policies and procedures are developed by the auditors. B) the purpose of an audit is to prevent fraud. C) management is responsible for the preparation of the financial statements. D) management can restrict the auditor's access to important information relevant to the financial 7) Generally Accepted Auditing Standards (GAAS) and Statements on Auditing Standards (SAS) should be looked upon by practitioners as