To Which of the Following Would AICPA Attest Standards Not

question 3

Multiple Choice

To which of the following would AICPA attest standards not apply?

• A) SSARs.
• B) Elder care.
• C) Loans under TALF.
• D) Internal control for a nonpublic company.

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Definitions:

Ordinary Shares

Equity securities representing ownership in a company, entitling holders to vote on corporate matters and share in profits through dividends.

Dilutive Securities

Financial instruments that could reduce earnings per share if converted to common stock, such as warrants and convertible bonds.

Weighted Average

A calculation that takes into account the varying degrees of importance of the numbers in a data set, assigning weights to some of the numbers more than others.

Ordinary Shares

Shares of a company providing ownership rights and potential dividends to holders but usually with voting rights.