a excel Professional Services, In opener Presi een Tae AS CPA REVIEW OPEN FIRST PRE-BOARD EXAMINATIONS AUDITING PCPA Licensure Examination Syllabus [AUD 15iPB 518 February 17, 2078) Time [3:45 PM to 6:15 PAT |No. of Questions |70_ _— (SET A [Exam Coverage [Ri [pram Code’ Dat ees a renin ts, se et tt Sie memes, oe om tse ae the answer sheet DIONE. gminaton answer sheet Iyyy® eases NS Bont, GOODLUCK'S Ge spsrRUCTIONS ree ee ‘c iInsonty s not # ground for proceeding against a CPA oven statements corect regarding the CPD requirements for “foenal of proessonsl icense by. prfesiona 2 fat) edt ts per hou oe eared by @ CPA who 1, G33 esnurce speaker st « CPD-accredeed seminar icant te C8 creat ante mst pea te © TREPRC CFD Counc sha be two (2) members, The reeurad @P0 nts Geacanne” OP URS stall gradually Increase to 150 composed of a chairpersonSrinath owing excep ™™S* ame et ncn & Nomea) ero sone) e Wem fae of cen? Tonner eee 2° eens the akin maragereet Snesee sing SERED eermtseetgge nares 4d. Congress through RANo. 9298 Sheet nt complean of a ws &. Often reasonable assurance of honesty. 6.vihicn of he following statements about tamework of auditing fe (re) orrect™ "he dota to be audled con be verted 4 Longer confit ray eet etncen managers who ti, hudtore act on beat of management JV An audit benefits the pubic BTTSne Won avo 27. Completeness assertion about classes of transction and tb, Sit tonsacicns and eventa that should have been ara TROT \ have be ™ Transactions and events Nave een reco Tee cna pened sy oP taut eres tat sa A ee the been rezone 7 18. The rights and biatons assertion applies to lida and aaconure mater Seay econ and ever during the perag Secouetalanrs oe penod-end | Sreper easstcation of mcome statement accounts 1s urgent) or) ocr ee ae at etre, Ss eee tart a 9 wraps re ae a oe Sea tno orca ae sats ‘AS evctece cade ont the information conta Aud ovdence sot cumuiative nature. 21, Other information that the audi ee ade