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62. Which of the following is not an underlying condition that creates demand by users for
reliable financial information?
A. Remoteness
B. Vagueness
C. Consequences
D. Complexity
63. According to the American Accounting Association (AAA), the definition of auditing
includes the following statement
A. an independent appraisal function established within an organization to examine and evaluate
its activities.
B. a process of reducing to a socially acceptable level the information risk to users of financial
statements.
C. an expression of opinion on the fairness of financial statements.
D. a systematic process of objectively obtaining and evaluating evidence regarding assertions
about economic actions and events.
66. The PCAOB assertions made by management in financial statements do not include
A. Existence.
B. Compliance.
C. Completeness.
D. Presentation.