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.

---

Definitions:

Appellate Court

A higher court, usually consisting of more than one judge, that reviews the decision and results of a lower court (either a trial court or a lower-level appellate court) when a losing party files for an appeal. Appellate courts do not hold trials but may request additional oral and written arguments from each party; they issue written decisions, which collectively constitute case law or the common law. Also called court of appellate jurisdiction.

Trial Court

The level of court in which civil and criminal cases are initially tried and judged, as opposed to appellate courts which review decisions made by trial courts.

Remands

The process of sending a case back to a lower court from a higher court, or the act of placing a person in custody pending trial.

Ruling

An official decision or judgment made by a judge or governing body.