Description : The channel spacing in the Philippine FM broadcast standards
Last Answer : 800 kHz
Description : The width of the vertical sync pulse in the Philippine TV system is
Last Answer : 3H
Description : In the Philippine color television system, the intercarrier frequency, in MHz, is
Last Answer : 4.5
Description : The number of frames per second in the Philippine TV system is
Last Answer : 30
Last Answer : . 30
Description : The service are in standard AM broadcast is described as ______ if there is no fading of signal.
Last Answer : Primary
Description : A class A FM station is limited in antenna height of ______ feet above average terrain.
Last Answer : 2000
Description : The final power amplifier in an FM transmitter usually operates class ___
Last Answer : C
Description : The final power amplifier in an FM transmitter usually operates class ______.
Last Answer : AM=Amplitude modulation and FM = Frequency modulation.
Description : The stereophonic subcarrier suppression level in the Philippines standards:
Last Answer : less than 1% modulation of the main carrier
Description : A 4.5-MHz signal which is equal to the difference between the picture and sound RF carrier frequencies in a 6-MHz TV channel.
Last Answer : Intercarrier frequencY
Description : Sixteen different levels (symbols) are used to encode binary data. The channel bandwidth is 36 MHz. The maximum channel capacity is
Last Answer : 288 Mbps
Description : The ISDN channel D designates _____ which contains control information
Last Answer : Data
Description : The PCM code for each channel occupies a fixed time slot called:
Last Answer : Epoch
Description : The ISDN channel B designates _____
Last Answer : Bearer
Description : __________ defines how a user gets control of the channel so as to allow transmission.
Last Answer : channel access
Description : The allowable deviation ratio of commercial FM broadcast. A. 25 B. 15 C. 5 D. 75
Last Answer : C. 5
Description : .In financial statement audits, the audit process should be conducted in accordance with a. The audit program b. Philippine Accounting Standards c. Philippine Standards on Auditing d. Philippine Financial Reporting Standards
Last Answer : Philippine Standards on Auditing
Description : The integrated national professional organization of Certified Public Accountants accredited by the BOA and the PRC per PRC accreditation No. 15 dated October 2, 1975. a. Philippine Institute of Certified ... (AASC) c. Financial Reporting Standards Council (FRSC) d. Education Technical Council (ETC)
Last Answer : Philippine Institute of Certified Public Accountants (PICPA)
Description : An audit made in accordance with Philippine Standards on Auditing generally should a. Be expected to provide assurance that noncompliance with laws and regulations will be detected if the internal ... relied upon to provide assurance that all noncompliance with laws and regulations will be detected
Last Answer : Not be relied upon to provide assurance that all noncompliance with laws and regulations will be detected
Description : According to Philippine Standards on Auditing, because there are inherent limitations in an audit that affect the auditor's ability to detect material misstatements, the auditor is: a. Neither a ... guarantor of the statements. d. Both a guarantor and an insurer of the financial statements.
Last Answer : Neither a guarantor nor an insurer of financial statements
Description : The Philippine Standards on Auditing issued by AASC a. Need to be applied on all audit related. b. Require that in no circumstances would an auditor may judge it necessary to depart from a PSA, ... for the purpose of expressing an opinion. d. Must not apply to other related activities of auditors
Last Answer : Apply to independent examination of financial statements of any entity when such an examination is conducted for the purpose of expressing an opinion.
Description : In financial statement audits, the audit process should be conducted in accordance with a. Philippine Financial Reporting Standards b. International Accounting Standards c. Philippine Standards on Auditing d. Philippine Accounting Standards
Description : The Philippine Standards on Auditing issued by the Auditing and Assurance Standards Council (AASC) a. Are interpretations of generally accepted auditing standards b. Are the equivalent of laws for ... optional guidelines which an auditor may choose to follow or not follow when conducting an audit
Last Answer : Are interpretations of generally accepted auditing standards
Description : Generally Accepted Auditing Standards (GAAS) and Philippine Standards on Auditing (PSA) should be looked upon by practitioners as a. Ideals to work towards, but which are not achievable. b. ... excellent work. d. Minimum standards of performance which must be achieved on each audit engagement.
Last Answer : Minimum standards of performance which must be achieved on each audit engagement.
Description : The audit of historical financial statements should be conducted by the CPA professionals in accordance with a. The auditor's judgment. b. The audit program. c. Philippine Financial Reporting Standards. d. Philippine Standards on Auditing
Description : Whenever a CPA professional is engaged to perform an audit of financial statements according to Philippine Standards on Auditing, he required to comply with those standards in order to a. Eliminate audit risk ... of audit performance. d. To reduce the audit program to be prepared by the auditor.
Last Answer : Have a measure of the quality of audit performance.
Description : Which of the following is expected of AASC to do? a. AASC should normally expose its opinion on specific queries from a practicing CPA. b. AASC should normally expose a proposed ... of statements, the exposure period is understandably shorter than those of the regular drafts of standards
Last Answer : To make the statements on Philippine Standards on Auditing operative, the final statement shall be submitted to the Board of Accountancy for approval.
Description : Philippine Standards on Auditing require auditors to assess the risk of material misstatements due to fraud a. For first-time audits. b. Sufficient to find any frauds which may exist. c. For every audit. d. Whenever it would be appropriate
Last Answer : For every audit
Description : Which of the following is incorrect regarding the Philippine Standards on Assurance Engagements (PSAE)? a. It provides an overall framework for assurance engagements intended to provide either a high or ... level of assurance. d. If no specific standards exist for an assurance engagement, PSAE apply
Last Answer : It provides basic principles and essential procedures for engagements intended to provide a moderate level of assurance.
Description : The Philippine Framework for Assurance Engagements a. Provides a frame of reference for CPAs in public practice when performing audits, reviews, and compilations of historical financial information. b. ... of an assurance engagement, and identifies engagements to which PSAs, PSREs, and PSAEs apply
Last Answer : Defines and describes the elements and objectives of an assurance engagement, and identifies engagements to which PSAs, PSREs, and PSAEs apply
Description : CPAs in public practice who perform assurance engagements are governed by the following, except a. Framework for Assurance Engagements b. Philippine Standards on Quality Control c. Code of Ethics for ... Accountants in the Philippines d. AASC's Engagement Standards (PSAs, PSREs, PSAEs, and PSRSs
Last Answer : AASC's Engagement Standards (PSAs, PSREs, PSAEs, and PSRSs
Description : The Philippine Standards on Review Engagements (PSREs) are to be applied in a. The audit of historical financial information. b. Assurance engagements dealing with subject matters other ... of both historical and prospective financial information. d. The review of historical financial information.
Last Answer : The review of historical financial information.
Description : The Framework of Philippine Standards on Auditing distinguishes audits from related services. Related services include all of the following, except a. Reviews. b. Compilations. c. Agreed-upon procedures. d. Management consulting.
Last Answer : Management consulting.
Description : The Philippine Standards on Auditing issued by the Auditing and Assurance Standards Council (AASC) a. Must be followed in all situations. b. Are interpretations of generally accepted auditing standards c. ... not follow when conducting an audit. d. Are the equivalent of laws for audit practitioners
Description : This standard-setting body replaces the Auditing Standards and Practices Council (ASPC) and is tasked to develop and issue Philippine Standards on Auditing and related Interpretations: a. ... Committee. c. Financial Reporting Standards Council. d. Auditing and Assurance Standards Council.
Last Answer : Auditing and Assurance Standards Council.
Description : The auditor's judgment concerning the overall fairness of presentation of financial position, results of operation, and changes in cash flow is applied within the framework of a. ... b. Generally accepted accounting principles. c. Philippine Financial Reporting Standards d. Quality control
Last Answer : Philippine Financial Reporting Standards
Description : The criteria for evaluating quantitative information vary. For example, in the case of an independent audit of financial statements by CPA firms, the criteria are usually the: a. ... Financial Reporting Standards c. National Internal Revenue Code d. Securities and Exchange Commission Regulations
Description : In the case of an audit of financial statements, which of the following would not be a valid criterion in ascertaining the degree of correspondence between assertions and established ... . Philippine Accounting Standards c. Philippine Standards on Auditing d. Philippine Financial Reporting Standards
Description : The Philippine Standards on Auditing issued by AASC: a. Apply to independent examination of financial statements of any entity when such an examination is conducted for the purpose of expressing an ... though such a departure may result to more effective achievement of the objective of an audit
Last Answer : Apply to independent examination of financial statements of any entity when such an examination is conducted for the purpose of expressing an opinion
Description : In financial statement audits, the audit should be conducted in accordance with a. PAS / PFRS b. Generally accepted auditing standards c. Philippine Standards on Auditing d. Code of Ethics for CPAs in the Philippines
Description : The Philippine Standards on Quality Control (PSQCs) are to be applied to a. Assurance engagements only. b. Review engagements only. c. Compilation and review engagements only. d. All services that fall under the AASC's engagement standards.
Last Answer : All services that fall under the AASC's engagement standards.
Description : The Philippine Standards on Assurance Engagements (PSAEs) are to be applied in a. The audit or review of historical financial information. b. Assurance engagements dealing with ... information. d. Assurance engagements dealing with subject matters other than historical financial information.
Last Answer : Assurance engagements dealing with subject matters other than historical financial information.
Description : To raise the standards of the profession, the Philippine Accountancy Act of 2004 requires that the CPA profession be integrated under the rules to be established by a. The PICPA. b. The Board of Accountancy. c. The Professional Regulation Commission. d. The Government Association of CPAs.
Last Answer : The Professional Regulation Commission
Description : The magnetic field of an antenna is perpendicular to the earth. The antenna’s polarization ___
Last Answer : is horizontal