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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
internal auditors
governmental auditors
AICPA
24. The primary governing board that performs quality reviews on
registered CPA firms that audit public companies is the (Points: 4)