国际双语审计第四章练习题.doc

CHAPTER 4 Multiple-Choice Questions 1. Society has attached a special meaning to the term “professional.” A professional is: easy a. someone who has passed a qualifying exam to enter the job market. b b. a person who is expected to conduct himself or herself at a higher level than the requirements of society’s laws or regulations. c. any person who receives pay for the services performed. d. someone who has both an education in the trade and on-the-job experience received under an experienced supervisor. 2. The underlying reason for a code of professional conduct for any profession is: easy a. the need for public confidence in the quality of service of the profession. a b. that it provides a safeguard to keep unscrupulous people out. c. that it is required by federal legislation. d. that it allows licensing agencies to have a yardstick to measure deficient behavior. 3. A challenge associated with the Ethical Principles stated in the Code of Professional Conduct is: easy a. the emphasis on positive activities. c b. that they identify ideal conduct. c. the difficulty of enforcing principles, or general ideals. d. that there are too many to remember. 4. For which of the following professional services must CPAs be independent? easy a. Management advisory services. b b. Audits of financial statements. c. Preparation of tax returns. d. All three of the above. 5. “Independence” in auditing means: easy a. remaining aloof from a client. c b. not being financially dependent on a client. c. taking an unbiased and objective viewpoint. d. being an advocate for a client. 6. When CPAs are able to maintain their actual independence, it is referred to as independence in: easy a. conduct. c b. appearance. c. fact. d. total. 7. Which of the following statements is not true? The CPA firm will lose its independence if: easy d a. any of the partners in the office providing audit services to the client acquires stock in that