Describe the auditor’s responsibilities for laws and regulations that have a direct effect on the financial statements.

 

 

Provide Short Answers to the Following Questions.

 

  1. Describe the auditor’s responsibilities for laws and regulations that have an indirect effect on the financial statements.
  2. Describe the auditor’s responsibilities for laws and regulations that have a direct effect on the financial statements.
  3. Describe the relationship between the SEC and PCAOB.
  4. Describe the characteristics of a situation that would be considered an audit failure.
  5. The audited financial statements were found to contain a material misstatement after the financial statements and audit report were issued. Explain why an auditor might be found to not be responsible for having not detected the misstatement.
  6. The auditor identified conditions and events affecting the audit client’s ability to continue in business.
  7. Describe a set circumstances in which the auditor would not modify the audit report.
  8. Describe a set of circumstance in which the auditor would modify the audit report.
  9. Describe how the audit report would be modified under item 5.b., above, and provide some example wording on what the modification would look like.
  10. Describe the steps an auditor would take to satisfy the following audit objectives for sales and accounts receivable:
  11. Posting and summarization
  12. Detail tie-in
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Explain the standards of pediatric nursing care as they relate to caring for many and his family

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