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Considerable Guidance Is Provided by the AICPA Guide Prospective Financial

question 43

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Considerable guidance is provided by the AICPA Guide Prospective Financial Statements which includes criteria against which an attestation engagement can be compared.

Recognize the role and impact of pivotal events and movements (e.g., Shays' Rebellion) on the formation of the U.S. government structure.
Understand the distribution of powers and authority within the U.S. government as established by the Constitution.
Recognize the processes involved in amending the U.S. Constitution.
Understand the principles and significance of the Bill of Rights.

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