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23) Operational audits are primarily oriented toward a. Ensuring the financial statements are fairly stated...

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Accounting

23) Operational audits are primarily oriented toward

a. Ensuring the financial statements are fairly stated

b. Compliance with applicable laws and regulations

c. Improvements to accomplish managements goals

d. All of the above

24) Audits of non-profit expenditures of governmental grants follow

a. The AICPA rules

b. The Yellow Book Rules

c. The PCAOB rules

d. All of the above

25) The Single Audit Act

a. Governs public companies

b. Requires a compliance audit

c. Ensures companies follow GAAP

d. All of the above

26) Which of the following forms of accountant association is least likely to result in issuance of an accountants report on financial statements or financial information?

a. Compilation

b. Review

c. Preparation

d. Agreed-upon procedures

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