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Effective January 1,2011,candidates Taking the Auditing and Attestation Section of the CPA

Question 11

Multiple Choice

Effective January 1,2011,candidates taking the Auditing and Attestation section of the CPA examination are expected to demonstrate an awareness of


A) the International Auditing Standards Board (IASB) and its role in establishing International Standards on Auditing (ISAs) and U.S.auditing standards
B) the differences between ISAs and U.S.auditing standards
C) the International Auditing and Assurance Standards Board (IAASB) and its role in establishing International Standards on Auditing (ISAs) and U.S.auditing standards
D) the differences between ISAs and AICPA auditing standards
E) the International Auditing and Assurance Standards Board (IAASB) and its role in establishing International Standards on Auditing (ISAs) and AICPA auditing standards

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