1. Statements on Auditing Standards issued by the AICPA's Auditing Standards Board are:

Select one:

A. generally accepted auditing procedures that are not covered by the AICPA Code of Professional Conduct.

B. part of the generally accepted auditing standards under the AICPA Code of Professional Conduct.

C. interpretations of generally accepted auditing standards and such standards must be followed in every engagement.

D. interpretations of generally accepted auditing standards and departures from such statements must be justified.

2. Any graduate wishing to join the AICPA needs to travel to U.S. to take the AICPA exams.

Select one:

A. True

B. False

3. The organization providing guidelines and licenses for forensic auditors is the International Auditing and Assurance Standards Board

Select one:

A. True

B. False