Which of the Following Is Not a Provision of the Public

question 5

Multiple Choice

Which of the following is not a provision of the Public Company Accounting Reform and Investor Protection Act of 2002?

• A) Corporate executive accountability.
• B) Auditor rotation.
• C) Retention of work papers.
• D) All of these answer choices are correct.

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Definitions:

Unqualified Opinion

An auditor's statement indicating that financial statements give a true and fair view of a company's financial position and performance without any exceptions.

Financial Statements

Formal records of the financial activities and position of a business, person, or other entity, typically including balance sheet, income statement, and cash flow statement.

Social Audits

A process by which an organization accounts for its social performance to its stakeholders, focusing on the impact of its activities on the community, environment, and society.