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Can you answer these questions? Thank you 30. Which one of the following is not one of the three General Standards? a. Proper planning and

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Can you answer these questions? Thank you

30. Which one of the following is not one of the three General Standards? a. Proper planning and supervision. b. Independence of mental attitude. c. Adequate training and proficiency. d. Due professional care. 31. Standards issued by the Public Company Accounting Oversight Board must be followed by CPAs who audit: a. both private and public companies. b. public companies only. private companies, public companies, and nonprofit entities. d. private companies only. 32. Any service that requires a CPA firm to issue a report about the reliability of an assertion that is made by another party is a(n): a. accounting and bookkeeping service. attestation service. assurance service. d. tax service. od 33. An audit of historical financial statements is most often performed to determine whether the: a. organization is operating efficiently and effectively. b. entity is following specific procedures or rules set down by some higher authority. c. management team is fulfilling its fiduciary responsibilities to shareholders. d. none of these choices. 34. The purpose of the introductory paragraph in the standard unqualified report is: a. to identify that the type of opinion issued is unqualified. b. to identify the financial statements audited and the dates and time periods covered by the report. c. to indicate the CPA followed applicable audit standards. d. to indicate all of the financial statements are in accordance with GAAP 35. The scope paragraph of the standard unqualified audit report states that the audit is designed to: a. discover all errors and/or irregularities. b. discover material errors and/or irregularities. c. conform to generally accepted accounting principles. d. obtain reasonable assurance whether the statements are free of material misstatement 36. Independence in auditing means: a. maintaining an indirect financial interest. b. not being financially dependent on a client. taking an unbiased and objective viewpoint. d. being an advocate for a client

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