(Appendix)The Attestation Standards Do Not Contain a Requirement That Auditors

question 24

Multiple Choice

(Appendix) The attestation standards do not contain a requirement that auditors obtain

• A) Adequate knowledge in the subject matter of the assertions being examined.
• B) An understanding of the auditee's internal controls.
• C) Sufficient evidence for the conclusions expressed in an attestation report.
• D) Independence in mental attitude.

---

Definitions:

Gestation

The period of development inside the womb from conception until birth.

Birth Weight

The weight of a newborn measured immediately after birth, an important indicator of neonatal health and development.

Gavage-Feeding

The process of feeding a person or an animal through a tube inserted into the stomach, used when oral intake is not possible.

Preterm Newborn

A baby born before 37 weeks of gestation, often requiring specialized care due to underdeveloped organs.