Which of these is not one of the ways to manipulate a financial statement

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1. Which of these is not one of the ways to manipulate a financial statement according Charles DiLullo, an accountant and accounting professor at The American College in Bryn Mawr, Pennsylvania?

a. recognition of revenues earlier than they should be recognized

b. recognition of questionable revenues

c. recognition of false audit adjustments

d. recognition of asset disposals or investment gains as either reductions in operating expenses or increases in operating revenues

e. recognition of current revenues as being deferred to some future period

f. These are all ways to manipulate a financial statement according to Charles DiLullo

2. A management accountant is required to recognize and communicate professional limitations or other constraints that would preclude responsible judgment or successful performance of an activity. Which standard requires this?

a.Standard on confidentiality

b. Standard on competence

c. Standard on objectivity

d. Standard on integrity

e. None of the above

3. According to the AICPA, due professional care requires the auditor to exercise professional skepticism.

True

False

4. In 1974, the AICPA's Commission on Auditor's Responsibilities (the Cohen Commission) was established to develop conclusions and recommendations regarding the appropriate responsibilities of independent auditors.

a. True

b. False

5. The Independence Standards Board (“ISB”) ISB was established in 1997 by the Public Company Accounting Oversight Board (“PCAOB”) in concert with the AICPA.

a. True

b. False

6. Under the IMA Code of Conduct, objectivity requires that you fully disclose all relevant information that could reasonably be expected to influence an intended user’s understanding of the reports, comments, and recommendations presented.

a. True

b. False

7. Which is not a requirement of competence under the IMA Code of Conduct?

a. Maintain an appropriate level of professional competence by ongoing development of their knowledge and skills.

b. Communicate unfavorable as well as favorable information and professional judgment or opinion.

c. Prepare complete and clear reports and recommendations after appropriate analysis of relevant and reliable information

d. Perform their professional duties in accordance with relevant laws, regulations, and technical standards.

8. The ISB delineated four basic principles and four concepts to use as guidelines to determine what interferes with or aids independence. Which is not one of the four concepts?

a. threats

b. safeguards

c. independence risk

d. significance of threats/effectiveness of safeguards

e. All of these are concepts of the ISB

9. Threats to auditor independence are defined as "sources of potential bias that may compromise, or may reasonably be expected to compromise, an auditor's ability to make unbiased audit decisions.”

a. True

b. False

10. The five types of threats to independence proposed by the ISB does not include:

a.self-interest threats

b.self-reliance threats

c.familiarity threats

d.intimidation threats

e.All of the above are threats

11. The auditor's obligations are to certify that public reports depicting a corporation's financial status fairly present the corporation's financial position and operations.

a. True

b. False

12. Which of these is a responsibility of the management accountant?

a. to execute whatever accounting function he or she was hired to perform.

b. to work with objectivity, honesty, and integrity,

c. to overcome temptations from business pressures and intimidation by leaders to tamper with the books.

d. to blow the whistle on wrongdoing

e. All of the above

13. A management accountant must refuse any gift, favor, or hospitality that are offered to them by a client.

True

False

14. There are four standards presented in the Statements on Standards for Tax Services by the AICPA.

True

False

15. For OPR to prevail in a disciplinary proceeding, OPR does not have to prove by clear and convincing evidence that the practitioner willfully violated one or more provision of Circular 230.

1. 1. True
   2. False

16. Which of these is not a central themes of the standards presented in the Statements on Standards for Tax Services by the AICPA.

a. A member should make a reasonable effort to obtain from the taxpayer the information necessary to answer all questions on tax returns.

b. A member should not recommend a tax return position unless it has a realistic possibility of being sustained on its merits.

c. A member should inform the taxpayer promptly upon becoming aware of an error in a previously filed return or upon becoming aware of a taxpayer's failure to file a required return. However, that member should not recommend corrective measures to be taken.

d. A member should use professional judgment to ensure that tax advice provided to a taxpayer reflects competency and appropriately serves the taxpayer's needs.

17. Which of these is not subject to Circular 230 jurisdiction?

1. 1. State licensed Attorneys and Certified Public Accountants authorized and in good standing with their state licensing authority who interact with tax administrative at any level and in any capacity.
   2. Persons enrolled to practice before the IRS- Enrolled Agents, Enrolled Retirement Plan Agents, and Enrolled Actuaries.
   3. Persons providing appraisals used in connection with tax matters (e.g., charitable contributions; estate and gift assets; fair market value for sales gain, etc.).
   4. Unlicensed individuals who represent taxpayers before the examination, customer service and the Taxpayer Advocate Service in connection with returns they prepared and signed.
   5. These are all under Circular 230 jurisdiction.

18. Any IRS employee who believes a practitioner has violated any provision in Circular 230 is required to make a written report to OPR (31 C.F.R. Section 10.53(a)).

1. 1. True
   2. False

19. The AICPA Code of Professional Conduct recognizes two kinds of independence: independence in fact and independence in appearance.

a. True

b. False

20. Under the confidentiality provision, practitioners of management accounting and financial management have a responsibility to:

a. Maintain an appropriate level of professional competence by ongoing development of their knowledge and skills.

b. Perform their professional duties in accordance with relevant laws, regulations, and technical standards.

c. Refrain from disclosing confidential information acquired in the course of their work except when authorized, unless legally obligated to do so.

d. Prepare complete and clear reports and recommendations after appropriate analysis of relevant and reliable information

e. None of the above