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Paragraph Styles Audit Terminology: Analytical & Reflective Thinking (20 Points) The following are definitions of terms that are listed on the right. Directions: Match the

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Paragraph Styles Audit Terminology: Analytical & Reflective Thinking (20 Points) The following are definitions of terms that are listed on the right. Directions: Match the definition with its associated term. ONE TERM WILL BE USED TWICE IN THE FIRST COLUMN! Definition Audit Term K 1. a report filed to indicate a significant event a. AICPA b. PCAOB 2. sets professional standards, including conduct, and rules for its members. c. Securities Exchange Commission j_3. the act that requires public companies to file annual, CPA audited financial statements. d. Form 10-K b 4. oversees accounting firms who audit public companies e. IAASB f. Form S-1 f 5. a report that is filed when a company wishes to issue new securities g. due professional care m 6. the methods and standards used to ensure the firm meets its professional responsibilities to clients and others b. peer review i. 1933 Securities Act 7. assists in providing investors with reliable information j. 1934 Securities Act 8. requires annual inspections of accounting firms auditing more than 100 public companies k Form 8-K h_9. practice monitoring by a CPA firm for another CPA firm 1. Code of Professional Conduct i_10. the act that requires a registration statement and prospectus for new stock offerings. m. quality control standards n. auditing standards

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