The Sarbanes-Oxley Act requires the CEO and CFO of a public company to certify the annual and quarterly financial statements filed with the PCAOB.

A. True

B. False

Describe the nature of the evidence the internal revenue agent will use in the audit of Jones Company's tax return.

The primary evidence the internal revenue agent will use in the audit of the Jones Company's tax return include:

A. all available documentation and other information available in Jones' office or from other sources.

B. the audited financial statements only.

C. the chart of incorporation.

D. the projected cash flows analysis.

Why might an organization seek the assurance of a CPA about information presented in the organization's corporate sustainability report?

A. Some organizations issue sustainability reports to highlight the work they are doing related to the environment, social issues, and governance (often referred to as ESG). These reports include different types of data that reflect the organization's overall performance related to their sustainability efforts. Investors and other users of these sustainability reports may desire assurance from CPAs about the accuracy and reliability of these data items.

B. Some organizations issue sustainability reports to highlight the company's compliance with ISO 9000 quality control standards,

which help ensure company products are of high quality. Investors and other users of these sustainability reports may desire assurance from CPAs about the accuracy and reliability of these data items.

C. Some organizations issue sustainability reports to highlight the processes in a company's investment practices to identify risks

and to determine the effectiveness of those processes. Investors and other users of these sustainability reports may desire assurance from CPAs about the accuracy and reliability of these data items.

D.Some organizations issue sustainability reports to highlight the amount of organic ingredients included in a company's

products. Investors and other users of these sustainability reports may desire assurance from CPAs about the accuracy and reliability of these data items.