2-16- a. International Standards on Auditing are established by- the International Auditing and Assurance Standards Board b. Which of the following best describes what is meant by U.S. generally accepted auditing standards? Measures of the quality of the auditor’s performance c. The general group of U.S. generally accepted auditing standards includes a requirement that- due professional care be exercised by the auditor d. What is the general character of the three generally accepted auditing standards classified as standards of field work?
The criteria of audit planning and evidence gathering
2-17-
a. A CPA firm is reasonably assured of meeting its responsibility to provide services that conform with professional standards by having an appropriate system of quality control b. The nature and extent of a CPA firm’s quality control policies and procedures depend on
The CPA Firm’s size, The Nature of CPA firm’s practice and Cost benefit consideration c. Which of the following are elements of a CPA firm’s quality control that should be considered in establishing its quality control policies and procedures?
Human resources, monitoring and engagement performance d. One purpose of establishing quality control policies and procedures for deciding whether to accept a new client is to provide reasonable assurance that the integrity of the client is considered
2-19-
a. Appropriate accounting and auditing research requires adequate technical reference materials. Each firm professional has online password access through the firm’s Internet Web site to electronic reference materials on accounting, auditing, tax, SEC, and other technical information, including industry data.
Engagement performance

b. Each office of the firm shall be visited at least annually by review persons selected by the director of accounting and auditing.