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a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what does independence in fact and in appearance mean? | auditors must leave no doubt as to their independence in the mind of the general public. activities or relationships that even suggest or imply a possible lack of independence must be avoided by the auditor | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] What does the professional care standard of GAAS mean? | the auditor must exercise due professional care in the planning and performance of the audit and the preparation of the report | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] _______ imposes a responsibility upon each person within an independent auditor's org to observe the standards of fieldwork and reporting. | due professional care | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] the exercise of due professional care implies that the auditor will obtain_________ to limit audit risk to a low level. | sufficient appropriate audit evidence | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] in due professional care, the high level of assurance expected to be obtained is referred to as _____; absolute assurance is not possible | reasonable assurance | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what is the "average auditor" concept? | auditor should do what the average auditor would do and never less, including review of work performed by assistants and maintaining an attitude of professional skepticism | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what are the standards of fieldwork under GAAS? | Planning and Supervision Internal Control, Entity, and Environment Evidence | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] What does the "Planning and Supervision" standard of GAAS mean? | the auditor must adequately plan the work and must properly supervise any assistants | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] What does the "Internal Control, Entity, and Environment" standard of GAAS mean? | the auditor must obtain a sufficient understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement of the financial statement whether due to error or fraud, and to design the nature, extent, and timing of further audit procedures | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] the auditor must obtain a sufficient understanding of the entity and its environment to design the ________ of further audit procedures | nature, extent, and timing | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] strong controls imply the auditor will require ____ evidence from substantive procedures. | less | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] weak controls imply the auditor will require ____ evidence from substantive procedures. | more | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] can an auditor express an unqualified opinion on one of the financial statements while rendering a qualified opinion or disclaimer of opinion on another statement? | yes | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] the auditor may report on one basic financial statement and not the others, as long as __________ | access is not limited to information underlying the basic financial statement (limited reporting engagement) | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what does an unqualified opinion mean? | the financial statements are presented fairly in all material aspects. | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] how many paragraphs does a standard report for an unqualified opinion have? | 3 | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] the auditor's standard report for an unqualified opinion has all of the following: | 1. title - "independent" 2. addressee - company, stockholders/ BOD (not management) 3. introductory paragraph 4. scope paragraph 5. opinion paragraph 6. firm name 7. report date | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what word must be included in the auditor's standard report title? | independent | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] the introductory paragraph for an unqualified opinion contains the following: | 1. statement that the financial statements as identified in the report were audited 2. statement that the financial statements are the responsibility of management and that the auditor's responsibility is to express an opnion | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] the scope paragraph of an auditor's standard report for an unqualified opinion contains the following: | 1. statement that audit was conducted in accordance with GAAS 2. statement that the audit was planned and performed to obtain reasonable assurance that the financial statements are free from material misstatement 3. statements that the audit included examining evidence on a test basis, assessing the accounting principl... | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] the opinion paragraph of an auditor's standard report for an unqualified opinion contains the following: | 1. statement referring to the financial statements specifically identified in the intro paragraph 2. an opinion as to the fair presentation of the financial statements 3. a statement regarding conformity with U.S. GAAP | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] in the auditor's standard report, what should the report date be? | dated on or after the date on which appropriate audit evidence, sufficient to support the opinion, has been obtained | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] sufficient appropriate audit evidence includes evidence that: | 1. audit documentation has been reviewed 2. financial statements have been prepared 3. management has taken responsibility for the financial statements | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] the report date of a standard report shows the final date of _____ | the auditor's responsibility | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] in an auditor's standard report, for comparative statements, the date appropriate for the _________ should be used. | most recent audit | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] PCAOB Auditing Standard No. 1 requires the auditor's report to include _________ | a reference to the standards of the PCAOB | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] an auditors report on the financial statements of an issuer should also include identification of ____ from which the report was issued. generally, this info is included with ________ | city and state (our country); included w/ the signature and date | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] can an auditor conduct the audit of a nonissuer in accordance with the auditing standards of the PCAOB? | yes | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] which paragraph mentions GAAS? | scope | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] which paragraph mentions GAAP? | opinion | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what are the three major differences between the audit report under US auditing standards and International standards? | 1. ISA audit report includes expanded descriptions of managements and the auditors responsibilities 2. The ISA audit report should be addressed as required by the circumstances of the engagement and should name the location in the country or jurisdiction where the auditor practices 3. when an audit is conducted in acco... | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what is a modified unqualified opinion? | explanatory paragraph may be added to the unqualified report. | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] a _____ opinion states that the financial statements present fairly, in all material respects, the financial position, results of operations, ad cash flows of the entity in conformity with US GAAP | unqualified | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] a ___ opinion states that, "except for" the effects of the matter(s) to which the qualification relates, the financial statements present fairly, in all material respects, the financial position, result of operations, and cash flows of the entity in conformity with US GAAP | qualified | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] a ____ opinion states that the financial statements do not present fairly the financial position, results of operations, or cash flows of the entity in conformity with US GAAP | adverse | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] a ____ opinion states that the auditor does not express an opinion on the financial statements because he was not able to perform an audit sufficient in scope to render an opinion | disclaimer of opinion | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what kind of opinion for a financial statement with a very material GAAP problem? | adverse | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what kind of opinion for a financial statement with a very material GAAS problem? | disclaimer of opinion | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what are examples of uncertainties? | impairments, intangibles, lawsuits, warranties | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what is the management's responsibility in regards to uncertainties? | 1. estimate the effect of future events on the financial statements and record and present this estimate, OR 2. determine that a reasonable estimate cannot be made and make the required disclosures to that effect | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what is the auditor's responsibility in regards to uncertainties? | an assessment of whether the audit evidence that is or should be available is sufficient to support management's assertion regarding the uncertainty | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] regarding an uncertainty, if managements analysis is supported and properly reported or disclosed, the auditor issues a _____ opinion | unqualified | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] regarding uncertainties, if the auditor is unable to obtain sufficient audit evidence involving an uncertainty, the auditor should express what type of opinion? | qualified GAAS opinion or disclaim | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] regarding uncertainties, if the auditor concludes that the financial statements are materially misstated due to a departure from GAAP, the auditor should express what type of opinion? | qualified GAAp or adverse opinion | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] how can the auditor modify the standard unqualified report to explain or emphasize a matter? | 1. modified wording - division of responsibility 2. explanatory paragraph | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what is division of responsibility? | the auditor's opinion is based in part on the report of another auditor. | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what instances require an explanatory paragraph? | necessary and justified departure from GAAP Going concern to emphasize a matter regarding financial statements a justified lack of consistency required SEC regulation has been omitted supplementary info required by GAAP has been omitted other info in a doc containing audited f/s is materially inconsistent w info appear... | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what is the general rule on position of explanatory paragraph for an unqualified opinion? | follow the opinion paragraph | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what is the general rule on position of explanatory paragraph for a qualified opinion? | precede the opinion paragraph | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what is the general rule on position of explanatory paragraph for an adverse opinion? | precede the opinion paragraph | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what is the general rule on position of explanatory paragraph for a disclaimer of opinion? | precede the opinion paragraph | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] when can an explanatory paragraph be placed either before or after the opinion paragraph? (aka exception to the general rule) | justified GAAP departure emphasis of a matter | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] if there are other auditors working, after a decision is reached as to who acts as the principal auditor, they must further decide whether to: | refer to their auditor in their report or to assume responsibility for the report themselves | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] regardless of whether the principal auditor decides to refer to the auditor in the report or not: | 1. the other auditors remain responsible for their own work and report 2. the principal auditor must always be satisfied regarding the reputation and independence of the other auditor | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] when the principal auditor decides to mention the work done by other auditors, the report will express a _______ | division of responsibility | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] where will a principal auditor mention a division of responsibility? | all three paragraphs. (intro scope and opinion) | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] in a division of responsibility, the name of the other auditor is not mentioned unless ______ | that auditor gives express permission and the report of the other auditor is presented | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] the work done by the other auditors is expressed in terms of __________, and is set forth in the _____ paragraph. | in terms of percentages, totals, or other appropriate criteria. intro paragraph. | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] if the principal auditors decide not to make reference to other auditor, they must assure themselves of the _________ of the other auditor. | independence, professional competency, and reputation | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] if the principal auditors decide not to make reference to the other auditor, what steps should they take? | 1. visit with the other auditor and discuss the audit procedures 2. review the audit program, audit documentation, and evaluation of int control performed (PCAOB rules have specific additional reqs regarding documentation that the principal must obtain, review, and retain) | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] if the principal auditors decide not to make reference to the other auditor, what do they do if the other auditor's opinion is qualified? | the principal auditors must decide whether the subject of the qualification is material in relation to the consolidated statements, and, if not, they need not make reference in their report to the qualification. | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] if adherence to GAAP would make the financial statements more misleading than they would be under another accounting treatment, what should the auditor do? | express an unqualified opinion and add an explanatory paragraph either before or after the opinion paragraph | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] if there is a justified departure from GAAP, what should the explanatory paragraph say? | contain a description of the departure, its approximate effects (if possible), and the reasons why adherence to GAAP would make the FSs misleading. | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] when is the auditor responsible for evaluating aggregate audit evidence to determine whether there is substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time? | in every audit engagement | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] if there is substantial doubt about going concern, the auditors would state their concerns where? | in an explanatory paragraph after the opinion paragraph of their unqualified report. | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] the going concern period should not exceed _____ from the date of the financial statements being audited | one year | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what does ISA 570 require for the time period to assess the entity's ability to operate as a going concern? | consider same period that was used by management in making its assessment. must be at least, not limited to, a year form the balance sheet date. auditor also required to inquire of management regarding conditions or events beyond the period of assessment that may cast significant doubt about the entity's ability to con... | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] to evaluate a company's going concern, the auditor should examine the evidence obtained from the following procedures: | A - Analytical procedures D - Debt compliance M - Minutes I - Inquiry of client's legal counsel T - Third parties - confirm details of financial support arrangements S - Subsequent events review | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what are the differences between U.S. and international standards on what procedures to use to determine a company's going concern? | isa 570 - consider the going concern assumption throughout the engagement (when planning and performing audit procedures and in evaluating the results of audit procedures) u.s. - don't require specific procedures, but instead require auditor to consider whether the results of the audit procedures performed identify con... | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what are the conditions and events that may be indicative of substantial doubt of a going concern? | F - financial difficulties I - Internal matters N - negative trends E - external matters | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what kinds of financial difficulties would be indicative of substantial doubt of a going concern? | loan defaults, dividend arrearanges, denial of usual trade credit, debt restructuring, noncompliance with capital requirements, new financing sources or methods, disposal of substantial assets | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what kinds of internal matters would be indicative of substantial doubt of a going concern? | work stoppages, labor difficulties, substantial dependence on a particular project, uneconomic long-term commitments, significant revision of operations | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what kinds of external matters would be indicative of substantial doubt of a going concern? | legal proceedings, new legislation, loss of a key franchise, license, or patent, loss of a principal customer or supplier, natural disasters | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] when an auditor believes that there is substantial doubt about an entity's ability to continue as a going concern, the auditor is required to consider management's plans for dealing with the conditions or events that led to the auditor's belief, including: | plans to borrow money or restructure debt, plans to sell assets plans to delay or reduce expenditures plans to increase ownership equity (must include both intent and ability to carry out the planned procedures) | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] you may be charged with a crime for serving a guest who appears intoxicated, true or false? [2] | true | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] It is illegal to serve alcohol to a pregnant woman. [2] | false | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] the state liquor authority can suspend a liquor license for allowing a minor to enter the establishment with a fake ID, true or false? [2] | true | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] all guests must be 21 to purchase alcohol, true or false? [2] | true | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] what is criminal liability? [2] | being held responsible for committing a crime; servers can be held criminally liable for violating alcohol service laws | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] who creates and enforces the alcohol service laws? [2] | states, counties, cities, towns and villages | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] what is civil liability? [2] | being held responsible for payment of damages for injuring a person | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] what is a dram shop law? [2] | laws that allow establishment's owners and employees to be sued by someone injured by a guest who was drinking at the establishment | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] what is the liquor authority? [2] | state or municipal agency that enforces alcohol regulations and licensing laws | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] if you break liquor laws, you could face what? [2] | lawsuits criminal charges fines imprisonment closure of business | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] most states hold you criminally liable if you do what? [2] | serve alcohol to a minor serve an intoxicated guest possess, sell or allow sale of drugs on the premises | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] the liquor authority can issue citations for what? [2] | selling to a minor failing to check ID of underage guest allowing minor to enter with a fake ID serving intoxicated person discriminating against guests due to race, gender, age, or sexual orientation selling or serving when it is not permitted (after hours) | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] some states forbid what kind of promotions? [2] | happy hours and other drink promotions such as unlimited drinks for a fixed price, drinks as a prize for a game | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] what does BAC stand for? [2] | blood alcohol content, the amount of alcohol absorbed into the bloodstream. Represented as a percentage | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] Driving with a BAC of this number or higher is illegal in all 50 states. What is the number? [2] | .08 | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] drink for drink, a lean guest will have a higher BAC than a guest with a large amount of body fat, true or false? [2] | false | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] the liver breaks alcohol at the rate of about 1 drink per hour, true or false? [2] | true | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] carbs are the best type of food to offer to help prevent intoxication, true or false [2] | false - offer protein and fatty foods | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] salty snacks can help prevent intoxication, which is why you often see them at the bar, true or false? [2] | false; they increase thirst, which tends to make the drinker, consume more liquor | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] in the body, where is the most alcohol absorbed into the bloodstream? [2] | from the small intestine | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] what does a BAC of .10 mean? [2] | there is one drop of alcohol for every 1,000 drops of blood in the bloodstream | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] what activity removes a large amount of alcohol from the body, exercising, urinating, drinking coffee or the passage of time? [2] | the passage of time | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] which organ is the only one that breaks down alcohol? [2] | liver | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] what key factors affect a guest's BAC? [2] | 1. drinking rate 2. amount consumed 3. drink strength | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] who has a higher BAC, other things being equal, a woman or a man? [2] | woman | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
608e8137_ashcards_Flashcards___Cram_com__2 | [1] all factors being equal, which guest will have the higher BAC, the one who consumes wine or the one who has a gin and tonic? [2] | gin and tonic drinker, because carbonation speeds the rate at which alcohol passes through the stomach | [] | ServSafe Alcohol Flashcards Flashcards - Cram.com | 2 | http://www.cram.com/flashcards/servsafe-alcohol-flashcards-1772815 | 16/1438042988312.76_20150728002308-00029-ip-10-236-191-2_387991577_0.json |
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