The Sarbanes-Oxley Act Requires All of the Following Except

question 28

Multiple Choice

The Sarbanes-Oxley Act requires all of the following except

• A) that audit partners rotate every five years to limit the likelihood that auditing relationships become too cozy over long periods of time.
• B) strict limits on the amount of non-audit fees (consulting or otherwise) that an accounting firm can earn from the same firm that it audits.
• C) that senior management and the boards of public companies to be comfortable enough with the process through which funds are allocated and controlled, and outcomes monitored throughout the firm, to be willing to attest to their effectiveness and validity.
• D) the auditor must personally attest to the accuracy of the financial statements presented to shareholders and to sign a statement to that effect.

Identify strategies to enhance team creativity and innovation.

Understanding the physiological components involved in emotions and how they are measured.

Knowledge of the major theories of emotion and their implications.

Identifying the role of the nervous system in emotional arousal and response.

---

Definitions:

Personality Development

The ongoing process by which an individual's character patterns of thought, feelings, and behaviors develop over time.

Adler

Refers to Alfred Adler, an Austrian medical doctor and psychotherapist, founder of the school of individual psychology.

Introvert

A personality type characterized by a preference for solitary activities and environments that are not overly stimulating, often involving introspective and reflective behaviors.

Jung

Carl Jung, a Swiss psychiatrist and psychoanalyst who founded analytical psychology, known for his theories of the collective unconscious and archetypes.