Answer 5 questions briefly


You can find at the attachment 5 questions, Please answer them briefly.

I need them as soon as possible.

Please do not use resource If you do please paraphrase it.

In response from the outcry from the public, several countries have enacted a new Auditing
Standard. The U.S. has also enacted a new audit reporting standard.
a- What type of companies does the new U.S. Audit Reporting Standard apply to
b-When does the Standard become effective?
c-What are the major components of the new U.S. Standard?
d- List and describe the steps involved in a financial statement audit.
A- List and describe the categories of parties that may be involved? What must be proven by
the parties; what are the auditor’s possible defenses?
B-List and describe the SEC Act of 1933 and 1934. Who are the parties that the auditor may be
liable to under these Acts? What must be proven by them against auditors? What are the
auditor’s possible defenses?
A. The auditor’s independence rules also apply to covered members. Who are covered
members? List and describe 4 covered members.
b Summarize the auditor’s professional responsibilities.
A- Who makes these assertions?
a. List and describe 4 similarities and 4 differences between the Standard Unqualified Audit
Report of a Nonpublic Company and a Standard Unqualified Audit Opinion for Public
b. Special unqualified audit reports may be issued. List and describe 3 circumstances under
which a special report may be issued.
c. Besides an unqualified report, list the 3 other types of reports that may be issued by an
auditor. Describe the circumstances under which each report may be issued.

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