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What are two business situations that create a need for a report by an independent public accountant concerning the fairness of a company's financial statements?

  1. What are two business situations that create a need for a report by an independent public accountant concerning the fairness of a company's financial statements?
  2. What is the difference between a compliance audit, an operational audit, and a financial audit?
  3. What are two ways the SEC differs from the AICPA?
  4. What is the PCAOB? What are two major responsibilities of the PCAOB?
  5. How do the rules for the audit of public vs. non-public companies differ with respect to the independence of a CPA who performs routine accounting services for a client?

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