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

question 33

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)apply professional requirements in theory
• B)exercise due care in the performance of work
• C)demonstrate an appropriate level of professional competence in the performance of work
• D)maintain independence in appearance in all matters relating to the audit
• E)research relevant professional literature
• F)both A and C
• G)both B and E
• H)both D and E

---

Definitions:

Moderator

A variable that affects the strength or direction of the relationship between an independent and a dependent variable in statistical analyses.

Debate Topic

A point of discussion chosen for a structured exchange of arguments and counterarguments between parties with differing views.

Arguments

Reasons or sets of reasons provided to persuade others that an action or idea is right or wrong.

Stereotype

A fixed and overgeneralized belief about a particular group or class of people, often leading to prejudgment.