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Please Note: These questions are released to the CPA Review providers
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Answers are on page 14.
1. Which of the following statements correctly defines the term reasonable
assurance?
Financial statements.
Disclosures.
Classes of transactions.
Specific account balances.
30 days.
45 days.
60 days.
75 days.
The accountant should issue the review report without mentioning the
change in engagement.
The accountant should include in the review report a disclaimer of an
audit opinion.
The accountant should include in the review report the circumstances
that resulted in the change in engagement.
The accountant should include in the review report a reference to the
original engagement but not the reason for the change.
21. The standard accountant's report issued after reviewing the financial
statements of a nonissuer in accordance with SSARS should state that the
24. Each of the following is an ethical principle that should guide the work
of auditors in the conduct of audits under government auditing standards,
except
Materiality.
Integrity.
The public interest.
Proper use of government information.
The fiscal year following the period covered by the financial statements.
The period covered by the financial statements.
The calendar years that include any part of the period covered by the
financial statements.
The two years prior to the period covered by the financial statements.
Answers:
1. Which of the following statements correctly defines the term reasonable
assurance?
Financial statements.
Disclosures.
Classes of transactions.
Specific account balances.
30 days.
45 days.
60 days.
75 days.
21. The standard accountant's report issued after reviewing the financial
statements of a nonissuer in accordance with SSARS should state that the
24. Each of the following is an ethical principle that should guide the work
of auditors in the conduct of audits under government auditing standards,
except
Materiality.
Integrity.
The public interest.
Proper use of government information.
The fiscal year following the period covered by the financial statements.
The period covered by the financial statements.
The calendar years that include any part of the period covered by the
financial statements.
The two years prior to the period covered by the financial statements.