The PCAOB's second fieldwork standard requires auditors develop an understanding of the client's controls as an important prerequisite to developing specific audit tests

a. True
b. False
Indicate whether the statement is true or false


True

Business

You might also like to view...

Both Adam Smith and David Ricardo

a. were advocates of free trade and opponents of protectionism. b. were advocates of protectionism and opponents of free trade. c. developed trade theories based on the demand side of an economy. d. maintained that precious metals represented the wealth of a nation.

Business

A pre-designed questionnaire is not necessary for a survey

Indicate whether the statement is true or false

Business

Preferred stock normally does not convey the following characteristic:

a. Dividend preference b. Voting rights c. Preference in liquidation secondary to creditors d. Callable at issuer's discretion

Business

In a unionized organization, seniority is typically only minimally considered in determining who will be promoted

Indicate whether the statement is true or false.

Business