the financial statemen th's new manageoe y that Smith's financ Te occurrence of eme a. Which of the following organizations can revoke the right of an individual to practice as a CPA? () The Public Company Accounting Oversight Board. (2) The American Institute of Certified Public Accountants, (3) The Securities and Exchange Commission (4) The applicable state board of accountancy ies to detect Smid's audit procedures Smith's material specific audit LO 2-2 The AICPA over time has played an important role in standards setting. Which of the following standards are currently established by the AICPA? b es to report Smith's (1) Accounting standards applicable to nonpublic companies. (2) Auditing standards applicable to audits of nonpublic companies (3) Quality control standards applicable to audits of public companies gram for CPA firms Standards for reviews of the interim financial information issued by public companies. (4) LO 2-2 CAOB staff focus in Which of the following does the FASB consider a source of nonauthoritative guidance for use when there is no authoritative guidance available? (1) The FASB Codification (2) FASB Concepts Statements (3) SEC Rules SEC Interpretive Releases c. adit engagement for (4) cr LO 2-1 Financial statement audits performed under PCAOB requirements d. are designed to provide which type(s) of assurance with respect to the detection of material misstatements due to errors or fraud? s and giv lectare 2 Diek