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Course 271028- Ethics & the CPA 4 Hours
  Final Exam
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271028v - Ethics & the CPA 4 Hours

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4 CPE Credit Hours

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:
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