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AAA – Nov 2012 – L3 – AII – Q7 – Regulatory Framework and Professional Standards

Defines the role of a chartered accountant reporting under CAMA and NSE listing requirements.

A chartered accountant in public practice, who is engaged to report under the relevant provisions of the Companies and Allied Matters Act, CAP. C20, LFN 2004, and the listing requirements of the Nigerian Stock Exchange is known as …………….

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AAA – Nov 2011 – L3 – SA – Q15 – Quality Control in Audit Firms

Identifies an action that does not contribute to quality control in audits by professional bodies.

Quality control in audit is maintained by professional accountancy bodies through all the following EXCEPT:

  • A. Publishing of auditing standards
  • B. Publishing of accounting standards
  • C. Encouraging members to be computer literate
  • D. Publishing code of conduct for members
  • E. Establishment of public practice sector

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AAA – Nov 2012 – L3 – AII – Q7 – Regulatory Framework and Professional Standards

Defines the role of a chartered accountant reporting under CAMA and NSE listing requirements.

A chartered accountant in public practice, who is engaged to report under the relevant provisions of the Companies and Allied Matters Act, CAP. C20, LFN 2004, and the listing requirements of the Nigerian Stock Exchange is known as …………….

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AAA – Nov 2011 – L3 – SA – Q15 – Quality Control in Audit Firms

Identifies an action that does not contribute to quality control in audits by professional bodies.

Quality control in audit is maintained by professional accountancy bodies through all the following EXCEPT:

  • A. Publishing of auditing standards
  • B. Publishing of accounting standards
  • C. Encouraging members to be computer literate
  • D. Publishing code of conduct for members
  • E. Establishment of public practice sector

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