Which of the Following Does Not Relate to the Public

question 28

Multiple Choice

Which of the following does not relate to The Public Company Accounting Oversight Board (PCAOB) ?

• A)Two members of the board must be CPAs.
• B)In addition to appointing the five members of the PCAOB,the SEC is responsible for the oversight and enforcement authority over the Board.
• C)The PCAOB consists of five members appointed by the SEC.
• D)The PCAOB is to adopt auditing standards.
• E)The PCAOB is to adopt accounting standards.

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Definitions:

Two-Factor Theory

A psychological theory proposing that emotional experience results from a combination of physiological arousal and a cognitive label for that arousal.

Cognitive Appraisal

The process of interpreting and evaluating an event or situation which significantly influences one's emotional and psychological response.

James-Lange Theory

A theory of emotion proposing that emotions occur as a result of physiological reactions to events.

Sympathetic Nervous System

Part of the autonomic nervous system that prepares the body for fight or flight responses by increasing heart rate, blood flow, and adrenaline release.