Aicpa technical questions and answers
[DOC File]MULTIPLE CHOICE QUESTIONS - CPA Diary
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These are answers to specific questions submitted to the AICPA by practitioners. They are not enforceable, but a practitioner must justify any departure. 77. medium Briefly describe the advantages and disadvantages of stating a code of conduct using general statements of ideal conduct as opposed to specific rules that define unacceptable behavior.
[DOC File]Chapter 3
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AICPA BB: Critical Thinking. AICPA FN: Measurement. 10. A credit to a ledger account refers to the entry of an amount on the right side of an account. Answer: True. Learning Objective: 2, 3. AACSB: Reflective Thinking. AICPA BB: Critical Thinking. AICPA FN: Measurement. 11.
[DOCX File]Firm Preparedness Checklist - AICPA
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AICPA Technical Questions and Answers. Audit programs for planning, fraud assessment and other audit program practice checklists. SOC 1® reports. Have all service providers for each plan been identified, including the need to obtain a SOC 1® report?
[DOC File]Chap10, Ch10, Liabilities - MyESLSCA
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AICPA BB: Critical Thinking. AICPA FN: Measurement. 2. Bonds secured by a pledge of specific assets are called debenture bonds. ... Use the following to answer questions 65-67. ... Listed below are nine technical accounting terms introduced in this chapter: Each of the following statements may (or may not) describe one of these technical terms ...
[DOC File]Chapter 3
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The Accounting Standards Executive Committee of the AICPA (AcSEC) and the Emerging Issues Task Force (EITF) were established to solve the problems of particular industries as well as narrow technical issues. ANS: T Currently, a 4-3 vote is required to pass a FASB standard. ANS: F
[DOCX File]Definition of Attest Frequently Asked Questions - AICPA
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Definition of Attest Frequently Asked Questions. Below are answers to some frequently asked questions concerning the proposed change to the definition of attest in our state’s accountancy statute. ... they similarly require the need for technical competence, independence in fact and appearance, objectivity and integrity, due professional care ...
[DOC File]Chapter 1
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Answers to Questions. 1. ... In a technical sense, however, a merger is a type of business combination in which all but one of the combining entities are dissolved and a consolidation is a type of business combination in which a new corporation is formed to take over the assets of two or more previously separate companies and all of the ...
[DOC File]Chapter 03 Professional Ethics - CPA Diary
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True / False Questions 1. The Rules portion of the AICPA Code of Professional Conduct must be followed by only those members in private practice. True False 2. The AICPA Code of Professional Conduct derives its authority from the Bylaws of the AICPA. True False 3.
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