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

question 32

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,tax and compilation services
• B)differentiate between the professional standards for issuers and nonissuers
• C)identify situations that might be illegal or a violation of professional standards,perform research and consultations as appropriate,and determine the appropriate action
• D)recognize potentially unethical 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:

Paranoid Personality Disorder

A mental health disorder characterized by pervasive distrust and suspicion of others' motives, leading to social detachment and hostility.

Schizoid Personality Disorder

A personality disorder characterized by a long-standing pattern of detachment from social relationships and a limited range of emotional expression in interpersonal settings.

Unaccepting

Characterized by an unwillingness or inability to accept something or someone, often leading to rejection or exclusion.

Schizophrenia

A complex psychiatric disorder involving a range of symptoms, including delusions, hallucinations, and impaired thinking and behavior.