| C. | Provide business consulting advice to audit clients. |
| D. | Obtain an understanding of the client's internal control structure and give management a report about control problems and deficiencies. |
| AACSB: Analytic AICPA: BB Legal AICPA: FN Research Accessibility: Keyboard Navigation Blooms: Remember Difficulty: 1 Easy Learning Objective: 01-02 Define and contrast financial statement auditing; attestation; and assurance services. Source: Original Topic: Auditing, Attestation, and Assurance Services |
| 35. | Which of the following best describes the main reason independent auditors report on management's financial statements?
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| AACSB: Analytic AICPA: BB Industry AICPA: FN Reporting Accessibility: Keyboard Navigation Blooms: Understand Difficulty: 2 Medium Learning Objective: 01-02 Define and contrast financial statement auditing; attestation; and assurance services. Source: Original Topic: Auditing, Attestation, and Assurance Services |
| 36. | The auditor's judgment concerning the overall fairness of the presentation of financial position, results of operations, and cash flows is applied within the framework of
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