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.

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Definitions:

Criminal Behavior

Conduct by an individual or group that violates the legal norms and laws of society and is subject to prosecution and punishment.

Social Ecological Perspective

An approach to understanding human behavior by considering the interactions between individuals and their physical, social, and cultural environments.

Antisocial Attitudes

Tendencies or viewpoints that are against societal norms, potentially leading to harmful behavior towards others.

Criminal Behavior

Actions that violate laws and are punishable by authorities, reflecting actions that society deems harmful or dangerous.