The Purposes of the Sarbanes-Oxley Act Include All of the Following

question 62

Multiple Choice

The purposes of the Sarbanes-Oxley Act include all of the following except:

• A) establishing a new regulatory board to oversee public company auditors.
• B) making auditors more independent from their clients.
• C) requiring yearly certification refresher courses for all public company auditors to ensure they are using the latest conventions in accounting.
• D) placing direct responsibility for the audit relationship on audit committees .

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Definitions:

Taste Bud

Specialized sensory structures located on the tongue and other parts of the mouth, responsible for detecting the five elements of taste perception: sweetness, sourness, bitterness, saltiness, and umami.

Place Theory

A theory in psychoacoustics suggesting that the perception of sound depends on where each component frequency produces vibrations along the basilar membrane of the inner ear.

Helmholtz

Refers to Hermann von Helmholtz, a German physicist and physician known for his contributions to the understanding of the conservation of energy and the physiology of vision and hearing.

Taste Buds

Sensory organs on the tongue and other parts of the mouth that are responsible for experiencing taste.