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The following is from the Wiley CPA Review AUD Online Test Bank. Used with permission from the Publisher. Topic: Auditing and Technology To obtain evidence that user identification and password controls are functioning as designed, an auditor would most likely A: Review the online transaction log to ascertain whether employees using passwords have access to
Jay is a weekly columnist as a Club 75 Blogger, where he documents his journey through the CPA Exam. He has been a member of Club 75 since April 2010. Week 7: Hello All. Heres my progress for the week. If you recall, I had my nieces confirmation last Saturday and as expected, I didnt
The following is from the Wiley CPA Software . Used with permission from the Publisher. Topic: Basic Accounting Principles Which of the following accounting pronouncements is the most authoritative? A: FASB Statement of Financial Accounting Concepts. B: FASB Technical Bulletin. C: The FASB Accounting Standards Codification. D: AICPA Statement of Position. The answer will be
The following is from the Online Wiley CPA Review Software. Used with permission from the Publisher. Topic: Agency Which of the following is not an essential element of an agency relationship? A: It must be created by contract. B: The agent must be subject to the principals control. C: The agent is a fiduciary in
The following is from the Online Wiley CPA Software. Used with permission from the Publisher. Topic: Business Structures Which of the following is not necessary to create an express partnership? A: Execution of a written partnership agreement. B: Agreement to share ownership of the partnership. C: Intention to conduct a business for profit. D: Intention
Tyler is a weekly blogger as he documents his journey through the CPA Exam. He is currently a graduate student at the Fisher College of Business at the Ohio State University. I started studying for Financial Accounting and Reporting immediately after I took Auditing, and I feel that its a terribly depressing feeling to have
The following is from the Online Wiley CPA Test Bank. Used with permission from the Publisher. Topic: Audit Sampling Which of the following is included as part of the definition of audit sampling? A: Inquiry and observation procedures. B: Documentary evidence. C: Evaluation of some characteristic. D: Statistical techniques. The answer will be left in
In addition to the AICPA changing the CPA Exam format in 2011, they are also changing the way CPA Exam scores are released for the first 9 months of the year. During the initial launch of CBT-e we will require a period of heightened quality control. Therefore, during the first three quarters of 2011, all
The following is from the Online Wiley CPA Review Software. Used with permission from the Publisher. Topic: Accounting Changes The 2009 financial statements of Bice Company reported net income for the year ended December 31, 2009, of $2,000,000. On July 1, 2010, subsequent to the issuance of the 2009 financial statements, Bice changed from an
J.W. is a weekly Club 75 Blogger as he documents his journey through the CPA Exam. He has been a member of Another71.com’s Club 75 since August 2010. Week 5: Reality check. Maybe I was in denial before, but now Im not. Fact is, I need more time with FAR. I originally wanted to take
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