FOCUS
1. Te SEC and PCAOB approved AS 3101 in: a. 2017 b. 2017 and 2018, respectively c. 2019 d. 2020
2. CAM is effective for audits of all PBEs for: a. Fiscal years after Dec. 15, 2019 b. Fiscal years after June 30, 2019 c. Fiscal years after Dec. 15, 2020 d. None of the above
3. A significant deficiency or a material weakness, in and of itself, ______ considered a CAM.
a. Is never b. May possibly be c. Is always d. All of the above
1) C; 2) B; 3) D; 4) B; 5) D
4. CAEs are: a. Management disclosures b. Auditor disclosures c. Both (a) and (b) d. Neither (a) nor (b)
5. CAM disclosures are a(n)_______ shift in audit reports. a. Trivial b. Significant c. Expensive d. Troubling
Please use the following scale to complete the below evaluation: 1=strongly agree; 2=agree; 3=neutral; 4=disagree; 5=strongly disagree 1) Te stated learning objectives were adequately met. 2) Te authors conveyed a strong knowledge of the subject matter. 3) Te article was timely and relevant. 4) Te article and exam were well-suited to my background, education and experience.
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My overall rating for the self-study program is: Poor Fair Average Very Good Excellent It took me ______ hours and ______ minutes to read the article and complete the exam.
Name: ____________________________________________ OSCPA Member No.: ____________________ Firm/Company: ______________________________________ Email address (where the CPE certificate will be sent): _________________________________________________________________________________________________
Payment Information (choose one): I am: An OSCPA member ($25) A nonmember ($40) Payment Information (choose one): Enclosed is a check made payable to the Oklahoma Society of CPAs Personal credit card Corporate card
Card number __________________________________________________________________________________ Exp. Date (required) _____________________________ Name as it appears on the card _____________________________________________________ Signature ______________________________________________________
After completing the exam above, please mail this page (photocopies accepted) along with your payment information to: Oklahoma Society of CPAs / CPAFOCUS Self-Study / 1900 NW Expressway, Ste 910 / Oklahoma City, OK 73118-1898
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July/August 2020
CPAFOCUS
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