Practitioners Who Perform Reviews and Compilations Are Referred to in the SSARS

question 81

Multiple Choice

Practitioners who perform reviews and compilations are referred to in the SSARS standards as:

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

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Definitions:

Psychological Empowerment

A motivational construct characterized by an individual's sense of control over their work, understanding of their role's significance, belief in their competence, and perception of opportunities to innovate.

High Competence

Having a high level of skill, knowledge, and ability in a particular field or activity.

Self-determination

The right of people to choose their own form of government and destiny without external influence.

Psychological Empowerment

A state of feeling self-efficacious, having control over one's work, understanding the importance of one's job, and perceiving one's actions as meaningful.