Professional Documents
Culture Documents
1.
2.
3.
4.
5.
Chapter 2
1. mention four (4) important component (groups) that should an auditor
maintain professional relationship!
2. mention three (3) factors that determine the competency of auditor!
3. Mention three (3) the auditors key responsibilities for communicating the
discovery of fraud!
4. what the characteristics of illegal acts influence the auditors responsibility for
detection?
5. what is standard report of auditors?
6. how many auditors opinion result? Mention and explain!
7. What is significant deficiency?
8. There are two things that should auditor evaluate the significance of a
deficiency in internal control over financial reporting. Explain?
9. What is explanatory paragraph?
10.What are the basic elements of the auditors standard report on internal
control over financial reporting?
11.Mention two important definitions are relevant to auditor will depart from the
standard report!
12.Mention three criteria for evaluating a deficiency in internal control!
13.Why auditor is responsible for planning and performing an audit?
14.How do auditor detect the fraudulent?
15.Auditing is based on the assumption that financial statement data are
verifiable. How financial statement data are determined as verifiable?
Chapter 3
PROFESSIONAL ETHICS
1.
2.
3.
4.
Chapter 4
1. When does contributory negliance oprdinary represent a valid defense?
2. Who is (are) the foreseeable party (ies)?
3. Which act applies to the initial sale and trading of securities for national
security markets?
4. What is the meaning of privity of contract?
5. What are the action in tort law?
6. How the auditor (CPA) may fake to minimize the risk of litigation?
7. Mention the authority that given by the sarbanes oxley act to PCAOB?
8. What are the two classes of third parties from a legal standpoint?
9. Why the forseeable party who suffers a pecuniasy loss has to extend the
auditors duty of due case?
10.How the sarbanes oxley act of 2002 changed the audit environment?
11.How the circumstances that may an auditor be held liable to third parties?
12.How may an auditor breach a contract?
13. How to contributed the ultramates decision? (liability to other
benefiances)!
14.Why the tort law can be happen? ( mention the 3 causes)
Chapter 5