Which of the Following Is Not an AICPA Standard of Reporting

question 32

Multiple Choice

Which of the following is not an AICPA standard of reporting for attestation engagements?

• A) The practitioner must identify the subject matter or the assertion being reported on and state the character of the engagement in the report.
• B) The practitioner must state the practitioner's conclusion about the subject matter or the assertion in relation to the criteria against which the subject matter was evaluated in the report.
• C) The practitioner must obtain sufficient evidence to provide a reasonable basis for the conclusions that is expressed in the report.
• D) The practitioner must state all of the practitioner's significant reservations about the engagement, the subject matter, and if applicable, the assertion related thereto in the report.

---

Definitions:

Moisture

The presence of a liquid, usually water, often in trace amounts, within a substance, material, or environment.

Ghrelin

A hormone produced mainly by the stomach that stimulates appetite and promotes fat storage.

Stomach

A muscular organ in the gastrointestinal tract that aids in the digestion process by secreting acid and enzymes to break down food.

Hormone

A regulatory substance produced in an organism and transported in tissue fluids such as blood to stimulate specific cells or tissues into action.