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    Ashley Levy San Pedro
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    34 vues6 pages

    At MCQ

    Transféré par

    Ashley Levy San Pedro
    AT

    Droits d'auteur :

    © All Rights Reserved
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    Accountancy Profession: Examination, Registration 1 tng Licensure ri Coens! ‘he folloning isnot requisite in applying for i CPA licensure examinations? \ Natural-born ctlzen of ines. FUL pine Goed mora character, ne? Tifa De Holder of the degree of Bachelor of Science In ‘Accountancy, - Has not been convicted of any criminal offense tnvolving moral turpitude v. 8 6. o A d maid ale Poplars C3. te ppg caemens resto GPA ezarinaion (Ben augghings stern glnesree 2. Ee pass the examination, candidates should obtaid 2 general weighted average of 75% and abpve, ‘with no rating in any subject less than 65%. Candiaites who obtain 2 rating of 759 ond above Invat least four subjects shall receive 8 conational ~ credit for the subjects passed aa Conditioned canicates shall take an_examination Inthe remaining subject(s) within tare years from the preceding examination. Candidates who fallin two (2) complete. CPA ‘Sraminetions may be allowed to take examinations 2 third time provided he or she will comply with Ses. 18 of RA'9298, ». €._ Shall bear the signature of the PRC Chairperson 4S. Shall remain in ful force and effect uni, withdrawn, suspended or revoked. . a 6.(Kyéoraing to Section 20 of RA 9298, a Professional fentineation Card bearing the registration number, ‘ate of ‘ssvance, expiry date, duly signed by the nalrperson of the PRC, shall likewise be issued very registrant renewable every 3 One (1) year . Three (3) years Two (2) years 4. Five (5) years profession or cancel his/her special permit for any of/ of the causes or grounds 1 Gonvicted by a court of competent jurisdiction of a ffense involving moral turpitude Having an unsound mind 0, pe of Precis or ‘nen REVIEW QUESTIONS 1 Gulty of immoral and dishonorable conduct IV. Unprofessional or unethical conduct, malpractice Violation of any of the provisions of this Act, and Its Implementing rules. and. regulations,” the Certited Public Accountants Cade of Ethics and the fechinleal and professional standards of practice for certlted publie accountants, 1ytland Hit TMI andv CPA whose certificate have been revoked may be instated If he hes acted In exemplary manner and 2 Pypplowoa documents sha be submited by fa Taacriion,ctesurents stall be submited, by ete ited ay eel, morl or nonorale nate a Tee teste B Betavine pmo! sutmter (nso) Saber ing sie ster, c. annie econ fn calege doom 2 Reyes Smale Seems on cere oe ay, Tae fae depends on the sencuress of offense ountancy Practice Publ taney shall constitute in 2 Invalved indecision making requiine Srotesonaltnowiedge the scene of accounting, Be eles the accunting sapecs of once ant Sidi or “when hale” reresens s/he re, Eto govern agers o me Sthermates rising to accountng. Bre, Rake appaied in an Séunting profesional “group in government or in Sovemnnent-oned andor conmoles_ corporation ‘Rloang hace perorming propery. functions where" decsonmoksng » reduires profession InSwiedge in te sence of accounting finan he "or she's moved im teaching 0 emacs ie 2 canoe SeMnd SEND, maT cD i) 5. ferificate of Registration issued to successful Performing assurance services fe pions ane : ‘A corporation whose stockholders are all CPAs [A partnership of CPAS [Solo practioner ‘A partnership of CPAs, with some non-CPA staff ble accountaney practice? cat oe of he pres nstbe 9 CPA, All partners must be RICPA members. Al panes must be GPR Firm name must contain names of partners only. r partnership name is incorr in the case of an individual CPA, he/she shall dc business under his/her registered name with the BOA and the PRC and as printed in hissher CPA certneate. ee following statements concering the ust Page 7 of 14 | Foy. a saa 2 » é Boey "Deparment of race ane Inset (ond ‘Sherer fc 90 hm noe Eanes ndor ee tare a neste carers reso "Pormersip™ ara cerieste of Registre sued by be Secures and Exchange Eommasion (ee) CER Sal protien under an Ini rm, © parenreip amen scorsence mt Pilpine ‘Byer sat acne ary atau nme or Sian oe a Cus ant oe © SG alr Morn aseeearepa* “Gra, Bar, Marin, Ire 1) » Unless atnenee Inset, he re no ether parnars. Wich fh. raneand reat Insts indeate§ wlan of Rasase-and te Bae, tim ana $y CPAs (Bee le Shout foe yen £90; Um raya canting tem Ex, 3 thes parner somites Cam the some) {omer and Castro, CPAs (Gomer ces abou cre Year apo arsenate ape BP Reyes and Co. CPAs (The fr has ten ther ports wo ate CPAs) Cos. ng amet ct an pean eke. cas, bere. thereof, shall" telster wth (Sion ond the Baird and obtain cerente of ‘teredation after attaling minimum of three years ‘meanngfl experince. ‘A. meaningful experonce shall be considered ag Zaestoctory comprance wih the reauiements ot ‘Eft 29 it le enmed In acadere/educaton and Sail include teaching foro last three (2) timesters Stu. (2) semesters subjects im ether fhendal Siccurting, business low ane tax, audtng problems, Stattng theory, financial management rd monagement services. Provided the accumulated] {tocning experience on these subjects shall not be ess than three (3) school years. |k meaningfel experience shall be considered as JoeGtoctory comptance. with the requirements, of Section 28 med in ble Prcace and shal ‘ncude ors oe audit oesstant and at least itor In if the aut engaat fall svat fonctions of significant 3. True, True, False Bi Tel False, True 6. True, Tue, True came p. ta yO pb’ acourtanay, cde poe a, ring cons, fems_op Pare tC, nth te BOA and the Ref We eppcaton regerton of AB ana Coy Coke wes stowed on ‘agus 50,2014 «sel ffx renenl 092 etre indus! /Cohs, Rms oe Partnering of As, lath BB sd it crs tn 2okt fsa er renenelongetefore ‘Lepcmber 30,2016." Gecebar 3, 2017 Taseecctemarmer tases acca arnt ts Io eta hraatrter Eee eras sean aears or of it foi eqyernins : Sen Sey Oe Ses © Mis pn en rs tnt Seri A eeachahal be Soa en eal alle See are tea eee omnes “cea Ragleratign NABE dha be engraved in hat part ofthe CPAs sea 2." Upper potion of he poe betwen the Bape ard Lower partion of the spar Left ord iit potion ofthe space between the Sige nd amar ce and ne mae fe 4, Mlle of te smatier ce, between the biggee ana 2 if te CPAs sna and signature Is an Sa ot os ss 3 Compllance with the requiste secountng and ‘tng standards and rules . Independence wih respec to the entty being uses BSB ompetece ot the tne of Seg the fcument 4 Cotton af the at fes trom the cent. con prs quay Contra sue rnere ((gebet ten tan pepee mez esas Yt pation and regltory vestigation. Which of ‘he follwing represent the best method of performing. the tat? ‘ BM etgoaing competent and trustworthy cxminal fefence etary. tb, Cabbying the SEE to become ales with CPAs and related eonstnent Irstuting sound thane @ found system of unity cone! wane See CARES et ets 3 Acceptance any tre pan 2 continuance of ‘lent reatonsps lement of quay Ha eee tnogcment G; Intemareonsee® faeaoeer onsen ‘ie tong mene oe Ca ta ce der ay System uncer epee, SmBaDEMen Te which» practioner SRorEHBeS a conclusion designed to effec oer (earee of contience or the intensed rere ates {han the responsible party about the oureare of the evaluation or measurement of «eases eet © Whether @ particular engagement is an Steurance gngagement will depend upon whether & essies ail the following elements "a tte o. Bethe Bate Qichacrsaaecnney Involve oroving the Sut of cmon for dason purposes, Improving the quality of the decision model used. © Improws levance of information, 4. Implementing Ya system that improves a ‘information. — « feed for assurance services arses for all of the {ning reasons except: Potente bas in providing information. Closeness between a user ana the organ(ztion, Complexity of the processing systems 4. Remoteness between a user and the oraglzaion. Hans Seen es 9 D ‘engagements is limited only to fiance! Statement 2: Assurance engagements may_be Sie ete of of tae poe Eanveyed by the proce oF 8s te Stucture tt engagement i Trae, tue ¢ Fate, tue Ur 8. Trugiface a. ale, fle 30, Of the following refers to an asser ‘engagement type of assurancé engagement? a The objective is”a reduction’ in. assurance engagement risk to an acceptebly lw level 25 the basis for a positive form of expression of the mecaionrs cite, reansnthe Page 9 of 14 oir trennt tec is Ester of Asan an en Etat ce dnt oe sere a oes, ts “a: . st eter, >. fal Jengagements performed by professional} untants ere assurance engegements, b. ary, Tatlonshin a ublec matter and suitable enn www.prtc.com.ph he oblettve Ie 2 reduction in assurance EmBaaement rik to a level tat acceptable ie Fggumstonces of te engagement, but wher thee Kis greater than for 9 reasonable ‘macro, Cuskpgjgement‘es the vena grscrat, surance sion ofthe practitioner's concen © In tis type of engagement, the notion or {Measurement of the subject matters paring Dy the responsible party, andthe subsea oes Information Is in the form'of sorties Geet responsible party that tx made avaoie it Intended users. srt nenoy 5 able 10 the 4 In ts type of engagement, tne practioner ether ‘rectly pertorms the evaliation or massurer ee (fe subject matter, or obtains 9 eoreseneaot {rom the responsible party that has performed the {valuation or measurement thas ot avalabl te the “Intended Users.” The subject matter Informations provided tothe intended users te assurence por. Jy else fre folowing best describes the isl Ftloshin among guatsy atest crgogerents a assurance engogemantsre 8 All itest engagements are audits, but not ‘uals are atest engagements All assurance engagements, Involve attestation © An uct provides assurance but does not involve attestation All audits ore attest atest engagement are Including svat, engagements, but not al aut. ‘Attestation ts any service that requires a CPA frm te 6 JepOr about the reliably of a aeseron tol i esabie by another party. Which of the follouicy ments is the ecal component that astnguisee, from othr forms of Sosurenet Sronpementst oh aceourtate pay M0} 8 ren sserten Y & Atubest mater 4. fe sezounnity reat alenip urance engagement? Benchmerks used subject matter. lnformation obtained by the practioner in arsvng at the conclusions on which the opinion basen ‘© Contains a conclusion that conveys the tesa ace obtained about the subject matter informeton 4. The subject matter, and subject meiter atosnation (assertion), ofan assurance engagement evaluate or measure the ‘he {leche the floning refers to “erteria® element © . M. Which of the folowing statements Is. incorree the. three ‘party reltonstip ‘elements hie ersegemcnt The intended User Is genera, and may not be the asressee ef the profesional ecounean reper. The responsible party and the Intended usr wi often be trom seprateorgeatons, © The responsible party may also be one of th Imended uses. 4, The intended user(s) isare) always tinted to th adoresse ofthe professional accountants report | Nonfinancial performance ‘or conation Yes Yes Yes No Bass woo EXCEL PROFESSIONAL SERVICES. INC. Behav manne VO TOE NS WE teem eauamens nonce Te UE TEE [Pes igi ates te ces of ne acute prystca characteristics Yes No No to Prpesen, poten a er pre: ical characterises, Yes No No fnver of prereuistes_ or Yonéemental pri D Systeme and ves Wi es rsa ede te "ona 16, The charpcteristics for determining whether err ae scent ria are “Sr Objectvity ad nen ica ude! ee 5. Presta nd cae iSeonce Be te et a Comicon (PE a Reliability Yes" Yes Yes Yes %. comaenes (ef Gu frwiniiir’ Completeness Ye Yer Wo Yes atement 1: Independence Is an atte necessry Reuvaity Ye No No Yes ym surance series and @ onyreured Tor ceongarabuny Yes ves No Wo ~ ance services provers Feedback valve Yes No NB Do Statement 2: Independence san ae segue wren, the.prtessonl_acounant pas tangs Aa of Bub oan‘ tf as appropriat jidence to conclude that the private companies. fut, agmer Sue, ‘Tater conforms in all material respects with a. True, true ‘SS entified suitable criteria, he or she can provide what eee lal level of assurance? level ofa “e Meserate “The rfers to the teat hat a profession aroun p Bian . Absone 0) a tomes Uy oH secon, by orate nde itn 36, It is the’ risk that the practitioner expresses an (sions armen fm of empovin (pee Pit Geet went Geto eee So it ion is materially misstatec "a judgment as part of providing @ current Business risk Secon er oleae oad Fr Rekivence engagement risk + d. Audi risk SETHE seerest treat ¢ Advocay thea Faron eat B. Serreview threat PA easonable assurance engagement ‘46. 17yofers/to the throat that a professional accountant i aview ermacer=are r point he professional accountant’s abjectivity |= ke congiiting services, assurance ceracos- ‘b. Self-review threat

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