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10/22/2020
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Course 271027- Ethics & the CPA 6 Hours
  Final Exam
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271027v - Ethics & the CPA 6 Hours

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Ethics
6 CPE Credit Hours

10/22/2020
Final Exam
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Read 'Chapter 1: Ethics & the CPA' & answer the following question(s):
1. A profession has certain attributes that are evident. A distinguishing attribute is:
2. A rich ethics-based strategy for organizations post-Enron has a foundation based on the fact that:
3. The Public Company Accounting Oversight Board (PCAOB) was established:
4. A fiduciary relationship exists with clients and CPA's because:
5. The public interest means that:
6. The most effective way to establish an ethics program is:
7. Not conforming to GAAP is a serious violation that is:
8. The best way to conform with the Due Care Standard is to:
9. CPA professionals:
10. To appear to be independent, the CPA should avoid circumstances that would cause an informed third party to reasonably conclude that the integrity, objectivity, or professional skepticism of a firm or member of the audit engagement:
11. To be independent, CPA's must consider the following:
12. Which of the following is true about PCAOB audit standards?
13. When solving an ethical dilemma:
14. The objectivity standard refers to:
15. The concept of fairness is a characteristic:
16. Frauds are often explained by the Fraud Triangle. The explanation is:
17. According to a study by the Associaion of Certified Fraud Examiners, the annual cost of occupational fraud in the U.S. is:
18. The Six Pillars of Character are the foundation for:
19. Better knowledge of morals came about because:
20. A CPA must approach all audit work with:
21. What is the motive behind the PCAOB integrated audit concept?
22. In an audit, the auditor has a requirement to address risk assessment with respect to:
23. PCAOB AS 4 requires that the external auditors should take each of the following steps when reporting on whether a material weakness still exists in the internal controls except for:
24. Which of the following is not true of "reasonable assurance"?
25. Which of the following is not an essential area of fraud considerations assessed by the auditors?
26. PCAOB AS 16 require the auditor to communicate with the audit committee all but???
27. XYZ Company requires that its internal auditor must bring all accounting and financial reporting matters of concern to the CFO and CEO before going to the audit committee. The weakness in internal controls is most likely to lead to which element of the fraud triangle when instances of fraud occur:
28. One of the rules of professional conduct and repeated in GAAS, due care requres a member to dischanges professional responsiblities with ___________________________
29. The purpose of the fraud triangle is to identify:
30. The difference between an error in the financial statements as compared to fraud is:
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