Quiz 40: Accountants' Liability
Common Law Provides That an Accountant May Be Called to Court
Common law provides that an accountant may be called to court to testify against his or her client.
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A(n)________ is defined as a verification of a company's books and records. A) confirmation B) certification C) assurance D) audit E) affirmation
Certified public accountants must comply with two (2)uniform standards of professional conduct.They are ________,which are standards for the preparation and presentation of financial statements,and ________,which specify the methods and procedures that must be used to conduct audits. A) BAAPs; BAASs B) CAAPs; CAASs C) DAAPs; DAASs D) GAAPs; GAASs E) MAAPs; MAASs
The majority of litigation against accountants results from: A) tax preparation. B) the preparation of opinion letters. C) the preparation of financial statements. D) the preparation of audits. E) the preparation of balance sheets.
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