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

question 30

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 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 licensing board
• F)both A and D
• G)both B and E
• H)both C and E

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Definitions:

Homophobia

The fear, hatred, or prejudice against homosexuals or homosexuality.

Homophily

The tendency of individuals to associate and bond with similar others, which can include similarities such as age, gender, social class, and beliefs.

Phinney's Second Stage

Part of Phinney’s model of ethnic identity development, focusing on the exploration of one’s own cultural heritage and values.

Ethnic Identity

A person's sense of belonging or identity in relation to the social, cultural, or national group they identify with.