Question 3 of 40

2.5 Points

• An example of fraudulent financial statements is:A.Misrepresentation of events, transactions, and other significant events in the financial statements
• B.Failure to provide adequate documentation to support financial statements assertions
• C.Aggressive accounting for transactions, events, or other significant matters
• D.Misappropriation of assets

Question 4 of 40

2.5 Points

• Confidential client information can be disclosed outside the entity without violating the AICPA Code of Professional Conduct in each of the following situations except when:A.It is reported to the SEC under Section 10A of the Securities Exchange Act
• B.It is to comply with the Private Securities Litigation Reform Act
• C.It protects the auditor's accounting for fraud and illegal acts
• D.It is allowed for under the Dodd-Frank Financial Reform Act