Which of the Following Is Not an AICPA General Standard

question 10

Multiple Choice

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

• A) The practitioner must have adequate technical training and proficiency to perform the attestation engagement.
• B) The practitioner must have reason to believe that the subject matter is capable of evaluation against criteria that are suitable and available to users.
• C) The practitioner must adequately plan the work and must properly supervise any assistants.
• D) The practitioner must exercise due professional care in the planning and performance of the engagement and the preparation of the report.

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Definitions:

Physiological Arousal

Involves the activation of the body's state, preparing an individual for action and is often linked to emotional responses.

Emotional Response

A person's immediate and spontaneous reaction to a stimulus, which could be feelings of happiness, sadness, anger, or fear.

Facially Expressed

Pertaining to emotions, intentions, or communications conveyed through facial movements and expressions.

Brows Drawn

A facial expression where the eyebrows are pulled together, typically indicating worry, concentration, or anger.