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 ) PCAOB GAO AICPA