ACC 499 - Final Exam Part 2 (Chapters 8-10)
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Question 1
A member of the AICPA must safeguard the confidentiality of client information. Auditors, however, must disclose information to non-clients for the following reasons except to:
explain to members of the press the financial viability of a client.
explain to members of the press the financial viability of a client.
Question 2
4 out of 4 points
Independence is not required for which of the following types of services?
consulting.
consulting.
Question 3
4 out of 4 points
In which of the following situations would a CPA not be considered independent?
where the spouse of a CPA has obtained a home mortgage loan in the current year.
where the spouse of a CPA has obtained a home mortgage loan in the current year.
Question 4
4 out of 4 points
Mark Pulley is an auditor at Pulley and Hurst, LLC. If Pulley's five-year-old daughter owns shares of stock in McBurgers Corporation, then Pulley is considered to have what type of interest in McBurgers Corporation?
direct interest in McBurgers Corporation.
direct interest in McBurgers Corporation.
Question 5
4 out of 4 points
Which one of the following is an example of a conflict of interest for a CPA?
serving as legal counsel and an auditor for a client
serving as legal counsel and an auditor for a client
Question 6
4 out of 4 points
William Tyler, CPA, may not accept a commission for recommending a product or service to which type of client?
an attestation client.
an attestation client.
Question 7
4 out of 4 points
The ethical framework derived from utilitarianism and rights theories indicates all of the following steps except
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