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:

Dichotomously Branched

A branching pattern where each branch divides into two parts at a certain point.

Megaphylls

Leaves with a highly branched vascular system, characteristic of the majority of vascular plants, offering increased efficiency in photosynthesis.

Capsule

A protective layer, typically polysaccharide or protein, surrounding the cell walls of some bacteria and fungi.

Haploid Spores

Reproductive cells produced by some plants, fungi, and protists that have only one set of chromosomes and can develop into a new organism without needing to fuse with another cell.