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TEST BANK for Auditing & Assurance Services 5th Edition by Louwers; Bagley; Blay;Strawser;Thibodeau

Page 1

Chapter 02 Professional Standards

True / False Questions

1. Auditors may be independent in fact but not independent in appearance.

True

False

2. Auditing Standards issued by the PCAOB are the sole source of guidance for audits of public entities.

True

False

3. Attestation standards provide guidance for a wide variety of engagements different in scope than an audit.

True

False

4. Generally accepted auditing standards must be followed on all audit engagements.

True

False

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