A Service Center

question 14

Multiple Choice

A service center:

• A)must have an auditor hired by the PCAOB test the controls of the service center.
• B)audit cannot be relied upon by those outside of the firm.
• C)can engage a CPA firm to issue a report on their internal controls for use by all customers and their independent auditors.
• D)must make all of their systems available to any external party.

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Definitions:

Unconscious Representations

Are mental processes and content not immediately accessible to conscious awareness, often influencing behaviors and emotions.

Frustration Aggression Hypothesis

A psychological theory stating that frustration often leads to aggressive behavior as an expression of the frustration.

Catharsis

The process of releasing, and thereby providing relief from, strong or repressed emotions.