The certified public accountant (CPA) Examination Review Practice website helps you practice for the CPA exam. This website enhances your problem-solving skills by testing your knowledge of concepts and skills related to the American Institute of Certified Public Accountants (AICPA) content requirements. The immediate feedback in the website creates opportunities to improve specific areas‚ reinforcing information that you use throughout your program. CPA Examination Review Practice Assignment
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1. Discuss whether or not CPAs who provide accounting‚ taxation‚ and related services to small businesses have a responsibility to serve as the “moral conscience” of their clients. Yes‚ CPAs have the responsibility to serve as the “moral conscience” of their clients. This is especially important during the times when clients may try to “test the waters” so to speak‚ when advising the CPA to make questionable changes or alterations to clients’ financial documents. The AICPA Principles of Professional
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had been untruthful regarding the CPA exam? If so‚ how would you have dealt with the situation if you had been in Vaughn’s position? How would you have dealt with the situation if you had been in Robert’s position? In my opinion‚ Vaughn did overreact to the Walker’s admission. Although Walker should be responsible for telling the truth about her CPA exam‚ she does not have to tell all her privacy not related to her work to her boss. Whether she took the CPA or not and how she prepared for that
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compliance audit 2) GAO‚ operational audit 3) CPA‚ operational audit 4) Internal‚ financial statement audit 5) GAO‚ operational audit 6) CPA‚ financial statement audit 7) GAO‚ financial statement audit 8) IRS‚ compliance audit 9) Internal‚ financial statement audit 10) IRS‚ compliance audit 11) Internal‚ financial statement audit 12) GAO‚ compliance audit 1-22 A. The conglomerate should engage to conduct the operational audit with a CPA. B. Major problems auditors likely encounter in
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Richmond‚ Virginia. Although King and Company CPAs‚ a Richmond firm‚ had previously audited Lakeside‚ Rogers has recently become aware of the CPA firm of Abernethy and Chapman from reading several advertisements. His interest in the firm was heightened when he discovered that Abernethy and Chapman audit the primary bank with which he does business. During March of 2012‚ Rogers contacted his banker who arranged for Rogers to have lunch with one of the CPA firm’s partners. At that time‚ a wide-ranging
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their services. CPA’s have an obligation to serve their clients and the public with a strict code of ethics. The Code of Professional Conduct of the American Institute of CPAs (AICPA) establishes ethical principles and rules of conduct for its members. The principles set in place by the AICPA provide universal guidelines that CPAs should strive to follow. CPA’s should serve as their client’s moral conscience. As professionals‚ they serve a critical role in society. They also have a responsibility
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CPA Emphasis-Specific Courses Adv Financial Acctg or Business Law Financial Management Capstone Managerial Finance Advanced Managerial Finance External Auditing CPA Exam Preparation Courses CPA Exam Preparation-Auditing and Attestation CPA Exam Preparation-Bus Envir and Concepts CPA Exam Preparation-Financial Acctg and Reporting CPA Exam Preparation-Regulation Still Needed: Still Needed: Still Needed: Still Needed:
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attempting to ban the CPA. Menzies tried to ban the CPA two times. The first time was in 1950‚ when the Liberal Party introduced the Communist Party Dissolution Bill (CPDB). Menzies tried to make it a law so that the CPA would become illegal. However‚ this was unsuccessful as the Australian Labor Party (ALP) and many other unions opposed it as this would lead to the Liberal Party to ban any minority group they wanted including the ALP. The second way Menzies tried to prohibit the CPA was by having a Communist
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financial adviser or Certified Public Accountants (CPA) only to lose it all in a fraudulent Ponzi scheme. In today’s world of business many organizations‚ financial planners and accountants are in the news due to the financial ethical breaches that have affected their customers‚ employees‚ and the general public. A CPA has to be responsible for their audits and take any punishments as a result of their mistakes‚ incompetence or illegal actions. CPAs are expected to have integrity in their work‚ confidentiality
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Chapter 1 #18 a. The services provided by Consumers Union are very similar to assurance services provided by CPA firms. The services provided by Consumers Union and assurance services provided by CPA firms are designed to improve the quality of information for decision makers. CPAs are valued for their independence‚ and the reports provided by Consumers Union are valued because Consumers Union is independent of the products tested. 1-18 (continued) b. The concepts of information risk for
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