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please answer all 14 to 26questions please answsr all questions answer this As soon as possible please Thankyou 14. All of the 10 generally accepted

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please answer all 14 to 26questions please answsr all questions answer this As soon as possible please Thankyou

14. All of the 10 generally accepted auditing standards apply to a financial statement audit 2an ICFR audit 3a nonpublic company audit only Pall parts of an integrated audit 15. Audit planning Doccurs at the beginning of the engagement only Dis revisited throughout the audit as more information is obtained 3 is conducted separately for the financial statement and ICFR audits must be completely documented before the audit begins 16. The definition of materiality can include all of the following except Damounts that will not make a difference prudent officials 3reasonable persons Pindividual or aggregated matters 17. Reasonable assurance means Dabsoluted assurance 2a low level of assurance 3a high level of assurance cannot be determined 18. Tests of controls Dcan be combined with substantive procedures 2apply only to the financial statement audit 3are only important to a public company audit include analytical procedures 19. Management and the auditor Ddo not communicate until the engagement is finished to prevent bias 2must have an adversarial relationship during the audit 3both provide reports on ICFR are both members of the audit committee 20. Design effectiveness of ICFR Dis evaluated to determine which controls to test for operating effectiveness Dis not important as long as operating effectiveness is tested 3never has to be considered in a nonpublic company audit Pis tested after substantive procedures are completed 21. Client acceptance and continuance procedures Dare performed only before the first time an auditor works on a client's engagement Zaddress the financial statements of a potential client 3may inform the auditor about engagement risk of a client Pall of the above 22. The ethical orientation known as ethic of care Dis applicable to the team setting used in public accounting firms 2originated in the health-care professions 3applies only to feminist literature cannot be applied to US businesses because of the rights orientation of the court system 23. Moral development theory Oproposes that those at the highest level of moral development are right 2describes the differences between adults nad children 3is useful in deciding what decision should be made describes the conventional level as a belief that obeying the law and acting out of conern for what others think is behaving in a moral manner 24. CPAs constitute a profession because Dthere are standards for entry and membership 2although CPAs share their governance with other organizations, there is some self-discipline and self-regulation 3CPAs recognize and acknowledge a commitment to the public interest all of the above 25. Using the court system as a primary control for the behavior of auditors Dis effective because auditors are threatened with the possibility of going to jail is not effective because auditors are rarely found guilty of criminal behavior is not effective because auditors win on appeal is not effective at promoting public confidence because it occurs only after a problem has been discovered 26. Using a moral decision-making model is valuable because Dit helps decision makers to make the decision most often perceived as ethical by the audit client Dit helps decision makers to make the decision most often perceived as ethical by the regulators 3 it helps decision makers recognize the moral components in a decision they are making Dit helps decision makers "tone out" the moral intensity of the decision so they can choose the most ethical option

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