In an Agreed-Upon Procedures Engagement,an Accountant

question 49

Multiple Choice

In an agreed-upon procedures engagement,an accountant

• A) Follows all of the fundamental principles of GAAS.
• B) Restricts the report to specified users.
• C) Includes negative assurance in the report.
• D) Gives a qualified audit report.

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Definitions:

Vibrios

Vibrios are a genus of Gram-negative bacteria, many of which are pathogenic, causing diseases such as cholera in humans.

Protozoans

Single-celled eukaryotic organisms, often parasitic, that can cause diseases in humans and other animals.

Proper Sanitation

Measures aimed at promoting health through prevention of human contact with the hazards of wastes by proper waste disposal and cleanliness.

Streptococci

A genus of coccus (spherical) bacteria that are often found in chains or pairs and can cause a variety of infections in humans and animals.