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1.Which of the following standards is inapplicable when conducting an attestatio

ID: 2744395 • Letter: 1

Question

1.Which of the following standards is inapplicable when conducting an attestation examination engagement?

       Assertion
       Independence
       Subject matter
       Suitable criteria

2.Which of the following would be considered unimportant for an attestation engagement?

       Assertion
       Behavior
       Historical events
       Systems

3.Which standards do most of the new assurance services follow?

       Accounting Standards for Other Assurance Services
       Generally Accepted Auditing Standards
       International Auditing Standards
       Standards for Attestation Services

Explanation / Answer

1.

Assertion standards are inapplicable when conducting an attestation examination engagement.

2.

Assertion would be considered unimportant for an attestation engagement.

3.

GAAP or Generally Accepted Accounting Principle standards do most of the new assurance services follow.