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AUD 6 - Accounting and Review Service Engagements, Interim Reviews, and Ethics and Professional Responsibilities

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By: User Unknown
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Decks in this class (10)

SSARS Engagements
Statements on standards for accou...,
An accountant is required to comp...,
Ssars explicitly states that ssar...
7  cards
M2-Preparation Engagements
An engagement letter should be in...,
Each page of the financial statem...,
A preparation engagement is consi...
6  cards
M3-Compilation Engagement
An accountant s standard compilat...,
An accountant is required to read...,
An accountant or practitioner may...
15  cards
M4-Review Engagements
Financial statements of a nonissu...,
The standard review report issued...,
Review engagements do not require...
16  cards
M5-Review Reports
Modifications are made to the sta...,
If the accountant believes that m...,
Before reissuing a compilation re...
6  cards
M6-Interim Reviews
An accountant may issue a review ...,
An accountant must maintain indep...,
A review of the interim financial...
6  cards
M7-Letters for Underwriters
In a typical comfort letter the a...,
A comfort letter is a letter cont...,
When an accountant issues to an u...
3  cards
M8-The AICPA Code of Professional Conduct
Any direct financial interest in ...,
According to the advertising and ...,
Examples of positions that are au...
21  cards
M9-Ethical Requirements of the SEC and PCAOB
The public company accounting ove...,
Under the sec s rules the lead an...,
Non audit services that do not ex...
11  cards
M10-Ethical Requirements of the GAO and DOL
Professional behavior includes an...,
Objectivity includes independent ...,
Integrity includes auditors condu...
10  cards

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AUD 6 - Accounting and Review Service Engagements, Interim Reviews, and Ethics and Professional Responsibilities

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