In the Auditing and Attestation Section of the CPA Exam,candidates

question 71

Multiple Choice

In the Auditing and Attestation section of the CPA exam,candidates are expected to demonstrate knowledge and understanding of the professional standards and the skill to apply that knowledge to performing auditing tasks.Some of the tasks that candidates are expected to perform are

• A)differentiate between audits,attestation and assurances services
• B)differentiate between the accounting standards for issuers and nonissuers
• C)identify situations that might be illegal or a violation of professional standards,perform research and consultations as appropriate,and determine the appropriate action
• D)recognize potentially illegal behavior of clients and determine the impact on the services performed
• E)demonstrate the importance of identifying and following requirements,rules,and standards that are established by licensing board
• F)both A and E
• G)both B and C
• H)both D and E

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