2. The Public Company Accounting Oversight Board (A) performs inspections of the quality controls of firms that audit public companies. (B) establishes auditing standards that must be followed by CPAs on all audits. (C) oversees auditors of private companies. (D) performs all of the above functions.

2. The Public Company Accounting Oversight Board
(A) performs inspections of the quality controls of firms that audit public companies.
(B) establishes auditing standards that must be followed by CPAs on all audits.
(C) oversees auditors of private companies.
(D) performs all of the above functions.

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B1 · 2026/10/25

#7627987

本題考的觀念 PCAOB（公開發行公司...

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10. Major, Major, and Sharpe, CPAs, are the auditors of MacLain Technologies. In connection with the public offering (IPO) of $10 million of MacLain securities, Major expressed an unqualified opinion as to the financial statements. Subsequent to the offering, certain misstatements were revealed. Major has been sued by the purchasers of the stock offered pursuant to the registration statement that included the financial statements audited by Major. In the ensuing lawsuit by the MacLain investors, Major will be able to avoid liability if (A) the misstatements were caused primarily by MacLain. (B) it can be shown that at least some of the investors did not actually read the audited financial statements. (C) it can prove due diligence in the audit of the financial statements of MacLain. (D) MacLain had expressly assumed any liability in connection with the public offering.

2. The Public Company Accounting Oversight Board
(A) performs inspections of the quality controls of firms that audit public companies.
(B) establishes auditing standards that must be followed by CPAs on all audits.
(C) oversees auditors of private companies.
(D) performs all of the above functions.

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2. The Public Company Accounting Oversight Board(A) performs inspections of the quality controls of firms that audit public companies.(B) establishes auditing standards that must be followed by CPAs on all audits.(C) oversees auditors of private companies.(D) performs all of the above functions.

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