Section 404 of the Sarbanes-Oxley Act requires public companies to have an external auditor attest to their internal control over financial reporting.

The form that must be filed with the Securities and Exchange Commission whenever a company plans to issue new securities to the public is the

Current professional auditing standards require the performance of analytical procedures during the planning and completion phases of the audit.

The laws that have been developed through court decisions are called

The assessment against a defendant of that portion of the damage caused by the defendant’s negligence is called

Which of the following statements is true of a public company’s financial statements?

Auditing standards require that the auditor evaluate whether there is a substantial doubt about a client’s ability to continue as a going concern for at least

Which of the following assertions is described as “this assertion addresses whether all transactions that should be included in the financial statements are in fact included”?

Briefly describe the circumstances when it is acceptable to use negative confirmations.

A CPA firm may decide not to continue doing audits for an existing audit client simply due to what the CPA firm deems to be excessive risk, alone, even if the audit engagement is very profitable to the CPA firm.