the midterm. The following topics will cover the majority of the questions:
PCAOB – their composition inspections their frequency inspection reports
Fraud – duty to detect risks for fraud types of fraud
CPA liability – negligence 1933 vs. 1934 acts defenses
Compilations & reviews – their similarities and differences procedures reports
AICPA Code of Professional Conduct – discreditable acts fees
Independence – GAAS & PCAOB self-review covered members prohibited services
SEC & SOX- certification internal controls 102(e)