| A. | issue, or does issue, a report on subject matter or an assertion about the subject matter that is the responsibility of another party. |
| B. | provide tax advice or prepare a tax return based on financial information the CPA has not audited or reviewed. |
| C. | testify as an expert witness in accounting, auditing or tax matters, given certain stipulated facts. |
| D. | assemble prospective financial statements based on the assumptions of the entity's management without expressing any assurance. |
| AACSB: Analytic AICPA: BB Legal AICPA: FN Research Accessibility: Keyboard Navigation Blooms: Remember Difficulty: 2 Medium Learning Objective: 01-02 Define and contrast financial statement auditing; attestation; and assurance services. Source: AICPA Topic: Auditing, Attestation, and Assurance Services |
| 44. | The underlying conditions that create demand by users for reliable information include all of the following, except
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| AACSB: Analytic AICPA: BB Industry AICPA: FN Research Accessibility: Keyboard Navigation Blooms: Remember Difficulty: 2 Medium Learning Objective: 01-01 Define information risk and explain how the financial statement auditing process helps to reduce this risk; thereby reducing the cost of capital for a company. Source: Original Topic: User Demand for Reliable Information |
| 45. | Cutoff tests designed to detect credit sales made before the end of the year that have been recorded in the subsequent year provide assurance about the PCAOB assertion of 上一篇：Macroeconomics 5th Edition by Charles I. Jones Test bank 下一篇：Financial Reporting 4th Edition by Janice Loftus Test bank 精选图文热门排序推荐文章 |