question archive 1) Which one of the following is not one of the three General Standards? a
1) Which one of the following is not one of the three General Standards? a
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1) Which one of the following is not one of the three General Standards?
a. Proper planning and supervision
b. Independence of mental attitude.
c. Adequate training and proficiency.
d. Due professional care.
2. Standards issued by the Public Company Accounting Oversight Board must be followed by CPAs who audit:
a. both private and public companies.
b. public companies only.
c. private companies, public companies, and nonprofit entities.
d. private companies only.
3. Any service that requires a CPA firm to issue a report about the reliability of an assertion that is made by another party is a(n):
a. accounting and bookkeeping service.
b. attestation service.
c. assurance service. d. tax service.
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Answer:
1.
Answer is a . Proper Planning and supervision
Planning is not a standard, but generally followed by auditor to manage the work
2.
Answer is b. Public companies only
Standards are particularly prescribed for public companies
3.
Answer is b. attestation service
