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Forensic Accounting Practice Exam Questions |100% Correct
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Forensic Accounting Practice Exam Questions |100% Correct| As consultants, which of the following services do forensic accountants not provide? *Ans* Opining on the fair presentation of financial statements When performing dispute resolution services, forensic accountants can serve as _______ ...

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  • 8 de octubre de 2024
  • 45
  • 2024/2025
  • Examen
  • Preguntas y respuestas

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  • forensic accounting practice exam questions 100

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  • Forensic accounting
  • Forensic accounting

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Forensic Accounting Practice Exam
Questions |100% Correct|
As consultants, which of the following services do forensic accountants not provide? *Ans*

Opining on the fair presentation of financial statements



When performing dispute resolution services, forensic accountants can serve as _______ or

_______. *Ans* Mediators, arbitrators



Which of the following is a forensic accountant not allowed to do? *Ans* Express an

opinion as to the guilt of a defendant.



Forensic accounting encompasses all aspects of fraud examination. *Ans* False



Having knowledge in which of the following areas is important for a forensic accountant?

*Ans* All of the above



- Information technology,

-Psychology,

-Criminology



The use of an expert witness is primarily to do which of the following? *Ans* Assist the trier

of fact

,According to professional standards, forensic accountants are engaged only to assist lawyers as

they prepare for litigation and to testify in court. *Ans* False



To work effectively, a forensic accountant should have a basic understanding of all of the

following except _______. *Ans* Enharmonic equivalents



Whereas traditional accounting has many sub-specialties such as cost accounting, forensic

accounting has relatively few sub-specialties. *Ans* False



Auditors and forensic accountants are similar in that they both _______. *Ans* Are allowed

to formulate opinions to assist their clients and others



Which of the following is the AICPA body designated by the AICPA Council as having rule-

making authority in the area of forensic and valuation services *Ans* Forensic and Valuation

Services Executive Committee



The Professional Ethics Executive Committee (PEEC) is a senior committee of the AICPA

charged with which of the following tasks? *Ans* All of the answers are correct



- Promulgating new interpretations and rulings,

-Interpreting and enforcing the AICPA Code of Professional Conduct,

-Investigating potential disciplinary matters that involve AICPA members

,A threat to an AICPA member's compliance with the rules of the AICPA code is at an acceptable

level when which of the following is true? *Ans* A reasonable and informed third party who

is aware of the relevant information concludes that the threat would not adversely affect the

member's compliance with the rules



Before choosing a course of action when responding to an ethical conflict, a member of the

AICPA considers doing which of the following? *Ans* All of the answers are correct



- Consult with appropriate persons within the member's firm or organization,

-Request the advice of other individuals in resolving the ethical conflict or obtain advice from an

appropriate professional body (such as the AICPA) or legal counsel



If an AICPA member determines that he or she faces threats to objectivity that are so significant

that no safeguards could eliminate or reduce the threat to an acceptable level, the member should

*Ans* not perform the service OR terminate the relationship



AICPA members may withhold records only if which of the following is true? *Ans* The

client has not paid for the engagement and the records are the work product created by the

forensic accountant



Chris is preparing to testify as an expert witness. She bases her testimony on prior experience

obtained in a case that she worked on two years ago and which was settled out-of-court. What is

, your advice to Chris? *Ans* Seek consent to reveal the names and information from the

parties to the case that occurred two years ago. If consent cannot be obtained, do not use the

experience as a basis for testimony



If investigative services are performed for an attest client, independence may be impaired and, if

it is, threats to independence cannot be reduced to an acceptable level. *Ans* False



Which of the following statements is not true? *Ans* The IESBA code containes more

detailed guidance than the AICPA code



Although non-authoratative guidance issued by the AICPA does not represent official

pronouncements of the AICPA, members *Ans* need not comply with the guidance, but may

need to justify departures, particularly if the facts and circumstances of the member's

engagement are nearly similar to those of which the guidance applies



Which of the following is not a major title in the Federal Rules of Civil Procedure? *Ans*

Evidence



Under the Federal Rules of Civil Procedure, a civil action in a federal court begins with the

plaintiff filing a *Ans* None of the answers are correct



- Summons,

-General writ,

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