ACC 562 EDU Education Terms/acc562edu.com ACC 562 EDU Education Terms/acc562edu.com | Page 5

closeness between a user and the organization.
complexity of the processing systems.
remoteness between a user and the organization.
21. Which one of the following is not part of the attest process?
(Points: 4)
evaluating evidence against objective criteria
gathering evidence about assertions
proving the accuracy of the books and records
communicating the conclusions reached
22. Users can reasonably expect audited financial statements to be
(Points: 4)
complete and contain all important financial disclosures, be free
from material misstatements and be presented fairly.
complete and contain all-important financial disclosures, be free
from material misstatements and be presented fairly according to
GAAP.
complete, be accurate and be presented fairly according to GAAP.
complete and contain all-important financial disclosures, be free
from all misstatements and be presented fairly according to the
substance of GAAP.
23. Which one of the following is not a provider of assurance services?
(Points: 4)
CPAs