,
,
, Question 3)
Attestation service is a type of assurance service in which the public accounting firm issues a written
communication that expresses a conclusion about the reliability of a written assertion of another
party.
ST
a) True
b) False
Answer: True
U
Difficulty: 1
VI
Learning Objective: LO 1.1 Describe assurance services, and distinguish audit services from other
assurance and non-assurance services provided by public accountants.
Graduate Attribute: Application of knowledge
A
Multiple choice questions
?_
Question 4)
Which of the following is not a type of attestation service?
a) Review of historical financial statements
AP
b) Assessment of risks of accumulation, distribution and storage of digital information
c) Audit of historical financial statements
d) Other attestation services
Answer: B
PR
Feedback:
a) Incorrect. Review of historical financial statements is indeed a type of attestation service.
b) Correct. Assessment of risks of accumulation, distribution and storage of digital information is
OV
not a type of attestation service. It is an example of other assurance services.
c) Incorrect. Audit of historical financial statements and review of historical financial statements
are types of attestation services.
d) Incorrect. Other attestation services comprise of a category that includes various types of
attestation services.
ED
Difficulty: 2
Learning Objective: LO 1.1 Describe assurance services, and distinguish audit services from other
assurance and non-assurance services provided by public accountants.
?
Graduate Attribute: Application of knowledge
?
Question 5)
WebTrust and SysTrust services are related to which of the following?
a) Information technology assurances
b) Assurances over website controls
c) Assurances about information system reliability
,
, Question 3)
Attestation service is a type of assurance service in which the public accounting firm issues a written
communication that expresses a conclusion about the reliability of a written assertion of another
party.
ST
a) True
b) False
Answer: True
U
Difficulty: 1
VI
Learning Objective: LO 1.1 Describe assurance services, and distinguish audit services from other
assurance and non-assurance services provided by public accountants.
Graduate Attribute: Application of knowledge
A
Multiple choice questions
?_
Question 4)
Which of the following is not a type of attestation service?
a) Review of historical financial statements
AP
b) Assessment of risks of accumulation, distribution and storage of digital information
c) Audit of historical financial statements
d) Other attestation services
Answer: B
PR
Feedback:
a) Incorrect. Review of historical financial statements is indeed a type of attestation service.
b) Correct. Assessment of risks of accumulation, distribution and storage of digital information is
OV
not a type of attestation service. It is an example of other assurance services.
c) Incorrect. Audit of historical financial statements and review of historical financial statements
are types of attestation services.
d) Incorrect. Other attestation services comprise of a category that includes various types of
attestation services.
ED
Difficulty: 2
Learning Objective: LO 1.1 Describe assurance services, and distinguish audit services from other
assurance and non-assurance services provided by public accountants.
?
Graduate Attribute: Application of knowledge
?
Question 5)
WebTrust and SysTrust services are related to which of the following?
a) Information technology assurances
b) Assurances over website controls
c) Assurances about information system reliability
