Which of the Following Is Not Subject Matter That Would

question 14

Multiple Choice

Which of the following is not subject matter that would be attested to in a non-audit attestation engagement?

• A) Historical events such as the price of a market basket of goods on a certain date.
• B) Corporate governance, compliance with law and regulations, or human resource practices.
• C) Management's assertions about historical financial information and associated disclosures.
• D) Prospective financial information, performance measurements, or backlog data.

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Definitions:

Ethical Behaviour

Conducting oneself according to accepted moral principles, ensuring actions are good, fair, and just.

Code of Business Conduct

A set of principles and guidelines designed to assist employees in making ethical decisions and conducting themselves professionally in business activities.

Law

A system of rules created and enforced through social or governmental institutions to regulate behavior and maintain order in society.

Ethics

Ethics refers to the moral principles that govern a person's behavior or the conducting of an activity, often guiding what is right and wrong.