In the Auditing and Attestation Section of the CPA Exam,candidates

question 53

Multiple Choice

In the Auditing and Attestation section of the CPA exam,candidates are expected to demonstrate knowledge and understanding of the professional standards and the skill to apply that knowledge to performing auditing tasks.Some of the tasks that candidates are expected to perform are

• A)differentiate between audits,attestation and assurances services
• B)differentiate between the accounting standards for issuers and nonissuers
• C)identify situations that might be unethical or a violation of professional standards,perform research and consultations as appropriate,and determine the appropriate action
• D)recognize potentially illegal behavior of clients and determine the impact on the services performed
• E)demonstrate the importance of identifying and following requirements,rules,and standards that are established by the AICPA
• F)both A and C
• G)both B and D
• H)both D and E

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Definitions:

Hiring Decisions

The process of evaluating and selecting candidates for employment in an organization, based on various criteria such as skills, experience, and fit.

Statistical Discrimination

Decision-making based on statistical averages of a group rather than individual qualities, often used in the context of employment and can lead to unfair practice.

Occupational Discrimination

Unfair treatment of employees or job applicants based on non-job-related factors such as race, gender, religion, or national origin within the workplace.