Round 2: Tossup 3

In a type of study named for this process, pairs of test subjects who differ only in a trait of interest apply for a service and are compared for discrimination. (-5[1])This process can be prompted by high DIF or UIDIF scores. This process involves checking the assumption of “going concern” and should follow GAAS (“gas”) guidelines. The PCAOB oversees independent SOX examples of this process, which must occur annually and are named for the (*) Sarbanes-Oxley act. “Qualified” and “unqualified” are two of the four opinions that can ensue from this process, which look for a “true and fair view.” Failure at this process, as well as alleged complicity, contributed to the 2002 downfall of Arthur Andersen, which had been hired by Enron. For 10 points, CPAs perform what independent examinations (10[1])of an individual’s or firm’s financial records? ■END■ (10[1])

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