In Performing an Attest Engagement, a CPA Performs All of the Following

question 6

Multiple Choice

In performing an attest engagement, a CPA performs all of the following except:

• A) relies on management statements.
• B) gathers evidence to support the assertions.
• C) objectively assesses the measurements of assertions.
• D) objectively assesses the communications of the individual making the assertions.
• E) reports the findings.

---

Definitions:

Filtration

A process used to separate solids from liquids or gases using a filter medium that allows only the fluid to pass through.

Excretion

The process by which metabolic waste products and toxic substances are removed from the body of an organism.

Deamination

The removal of an amino group from an amino acid or other compound, which is an important process in the metabolism of nitrogen-containing compounds.

Uric Acid

A waste product formed from the breakdown of purines in the body, excreted in urine.