3. For each of the following statements or phrases, indicate by letter the professional standard...

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Accounting

3. For each of the following statements or phrases, indicate by letter the professional standard to which it relates A. SAS 99: "Consideration of Fraud in a Financial Statement Audit" B. SAS 54: "Illegal Acts by Clients" C. SAS 57: "Auditing Accounting Estimates" D. SAS 114 "The Auditor's Communication with Those Charged with Governance"

___1. Disagreements with management on significant accounting and auditing matters. ___2. Investigate large and unusual transactions, particularly those that occur at or near year-end. ___3. Make inquiries about management's policies and procedures for compliance with laws and regulations. ___4. Evaluate the net realizable value of inventory.

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