Accounting CPA, Top Exam Questions and answers. Graded A+
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Module
CPA
Institution
CPA
Accounting CPA, Top Exam Questions and answers. Graded A+
AICPA - -American Institute of Certified Public Accountants, a voluntary organization of CPAs that sets professional requirements, conducts research, and publishes materials relevant to accounting, auditing, management consulting servic...
Accounting CPA, Top Exam Questions
and answers. Graded A+
AICPA - ✔✔-American Institute of Certified Public Accountants, a voluntary organization of CPAs that
sets professional requirements, conducts research, and publishes materials relevant to accounting,
auditing, management consulting services, and taxes
Center for Audit Quality (CAQ) - ✔✔-An autonomous public policy organization with a mission to foster
confidence in the audit process and to make public company auits even more reliable and relevant for
investors
Generally Accepted Auditing Standards (GAAS) - ✔✔-10 auditing standards, developed by the AICPA,
consisting of general standards, standards of field work, and standards of reporting, along with
interpretations; often called auditing standards
International Standards on Auditing (ISAs) - ✔✔-statements issued by the International Auditing and
Assurance Standards Board of the International Federation of Accountants to promote international
acceptance of auditing standards
Peer Review - ✔✔-the review by CPAs of a CPA firm's compliance with its quality control system
Public Company Accounting Oversight Board (PCAOB) - ✔✔-board created by the Sarbanes-Oxley Act to
oversee auditors of public companies, including establishing auditing and quality control standards and
performing inspections of registered accounting firms
Quality Control - ✔✔-methods used by a CPA firm to ensure that the firm meets its professional
responsibilities to clients and others
Securities and Exchange Commission (SEC) - ✔✔-a federal agency that oversees the orderly conduct of
the securities markets; the SEC assists in providing investors in public corporations with reliable
information upon which to make investment decisions
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