Which of the Following Is Not an Attestation Standard

question 18

Multiple Choice

Which of the following is not an attestation standard?

• A) Sufficient evidence shall be obtained to provide a reasonable basis for the conclusion that is expressed in the report.
• B) The report shall identify the subject matter or assertion being reported on and state the character of the engagement.
• C) The work shall be adequately planned and assistants, if any, shall be properly supervised.
• D) A sufficient understanding of internal controls shall be obtained to plan the engagement.

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Definitions:

Organizing Data

The process of arranging and categorizing information to make it more understandable and usable.

Elimination of Alternatives

The process of systematically removing options to narrow down choices to the best possible solution.

Problem-Solution

A method or strategy that involves identifying a problem and finding one or more solutions to address it.

Suggesting Alternatives

The process of proposing different options or strategies to address a problem or enhance a plan.