(Appendix)The AICPA Attestation Standards Differ from the Responsibilities Principle,performance Principle,and

question 32

Multiple Choice

(Appendix) The AICPA attestation standards differ from the responsibilities principle,performance principle,and reporting principle in that:

• A) The attestation standards contain no requirement to obtain an understanding of the entity and assess the risk of material misstatement.
• B) The attestation standards do not require competence and capabilities.
• C) The attestation standards do not require planning for attestation engagements or supervision of accountants and consultants who perform the work.
• D) The attestation standards do not require a report that states the character of the engagement.

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Definitions:

Magma

A molten or semi-molten rock material beneath the Earth's surface from which igneous rock is formed by cooling.

Continental Crust

The relatively thick part of the Earth's crust that forms the large landmasses. It is generally older and more complex than the oceanic crust.

Elevation

The height of a point or object above a reference level, typically above sea level.

Stretched

In geological contexts, stretched refers to the extension or elongation of the Earth's crust as a result of tectonic activities, leading to the formation of features such as rift valleys.