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Question 13 A CPA in public practice must be independent in fact and appearance when providing which of the following services? Question 14 The primary objective of procedures performed to obtain an understanding of the internal control structure is to provide an auditor with Question 15 Which of the following statements is correct concerning an auditor's required communication of significant deficiencies? Question 16 Which of the following procedures would an auditor most likely perform in planning a financial statement audit? Question 17 When an auditor increases the planned assessed level of control risk because certain control procedures were determined to be ineffective, the auditor would most likely increase the Question 18 An auditor concludes that a client has committed an illegal act that has not been properly accounted for or disclosed. The auditor should withdraw from the engagement if the Question 19 In performing an attestation engagement, a CPA typically Question 20