Auditing & Assurance Services Chapter 21 Multiple Choice Exam

Auditing & Assurance Services Chapter 21
Multiple Choice Exam
Whichzofzthezfollowingzisznotzconsideredzonezofzthezsixzgeneralzcategorieszofzassurancezserviceszprovidedz
byzCPAzfirms?

A)zTaxzplanning

B)zInformationzsystemzreliability

C)zHealthzcarezperformancezmeasurement

D)zRiskzassessmentz-zCORRECTzANSWER-A)zTaxzplanning



Whichzofzthezfollowingzserviceszwouldzbezconsideredzanzattestzengagement?

A)zCompilationzofzfinancialzstatementszfromzanzentity'szaccountingzrecords

B)zProvidingzinformationzsystemszadviceztozazformerzauditzclient

C)zReportingzonzcompliancezwithzazuniversity'szaccreditationzrequirements

D)zProvidingzadvicezonzthezstructurezofzthezinternalzauditzfunctionzforzanzentityzwhosezexternalzauditziszpe
rformedzbyzanotherzfirmz-zCORRECTzANSWER-
C)zReportingzonzcompliancezwithzazuniversity'szaccreditationzrequirements



UnlikezGAAS,zthezattestationzstandardszdoznotzcontainzazrequirementzthatzauditorszobtain

A)zIndependencezinzfactzandzinzmentalzattitude

B)zSufficientzevidenceztozsupportzthezconclusionzexpressedzinztheirzreport

C)zAdequatezbackgroundzandzknowledgezinzthezsubjectzmatterzbeingzexamined

D)zAnzunderstandingzofzthezentity'szinternalzcontrolzstructurez-zCORRECTzANSWER-
D)zAnzunderstandingzofzthezentity'szinternalzcontrolzstructure



ForznonpubliczcompaniesznotzsubjectztozthezstandardszofzthezPCAOB,zreportszonzinternalzcontrolzarezanzex
amplezofzwhichzofzthezfollowingztypeszofzengagements?

A)zAuditzengagement

B)zAttestzengagement

C)zAssurancezengagement