True False
20 . The need for assurance services arises for all of the following reasons EXCEPT : ( Points : 4 )
potential bias in providing information . 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 .