What Are the Three Types of Safeguards Against Threats to a CPA's

question 35

Multiple Choice

What are the three types of safeguards against threats to a CPA's compliance with the ethical rules of the profession?

• A)Independence, legal liability, and accounting standards
• B)Self-control, internal compass, and future goals
• C)Safeguard of regulation, client implemented controls, and CPA firm policies
• D)Safeguard of standards, Acts of Congress, certification

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Definitions:

Proofreading

The process of reviewing text to correct grammatical, typographical, syntax, punctuation, and spelling errors before it is published or finalized.

Composition Errors

Mistakes made during the process of creating or putting together something, often referring to writing, that can involve grammatical, structural, or factual inaccuracies.

Modified Block

A format for business or official letters where the text is aligned to the left margin, with the exception of the date and closing, which are tabbed to the center point.

Dateline

A line at the beginning of a news article that provides the date and place of origin of the news report.