Multiple Choice
Which of the following is not one of the provisions established under the Sarbanes-Oxley Act?
A) Code of ethics for senior financial officers
B) Management assessments of internal controls
C) The creation of the Public Accounting Standards Board
D) Criminal penalties for altering documents
Correct Answer:

Verified
Correct Answer:
Verified
Q2: Senior management is most likely to understate
Q3: According to the 2010 Report to the
Q4: The conservatism constraint for financial reporting states
Q5: Investigating registered public accounting firms and their
Q6: Walden Industries is being sued by a
Q8: A company's financial statements are the responsibility
Q9: If a fraudster manipulates the assumptions used
Q10: Which of the following is a reason
Q11: When a fraudster feeds fictitious information into
Q12: Fraudulent manipulation of the going concern assumption