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