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.
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