Practitioners Who Perform Preparation, Compilation, or Review Engagements Are Referred

question 109

Multiple Choice

Practitioners who perform preparation, compilation, or review engagements are referred to in the Statements on Standards for Accounting and Review Services (SSARS) standards as

• A) bookkeepers.
• B) accountants.
• C) auditors.
• D) CPAs.

---

Definitions:

Substance Use

Substance use involves the consumption of drugs, alcohol, or other substances, and can range from moderate use to dependency or addiction.

Relapse Rates

The frequency at which individuals who have recovered from a condition or addiction return to their previous state or behavior.

Self-Efficacy

A person's confidence in their capability to achieve success in particular scenarios or execute a task.

High Risk Situations

Scenarios or conditions that significantly increase the likelihood of engaging in unhealthy or harmful behaviors.