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CPA AUD Attestation Engagements Other than Audits of Historic Financial Information
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CPA attestation engagements other than audits of historic financial information are assurance services performed under SSAE (AICPA) or CSAE (Canada) standards. These include examinations, reviews, or agreed-upon procedures on subject matter like compliance, internal controls, sustainability reports, and prospective financial data.  Key Aspects of Attestation Engagements Purpose: To enhance confidence in financial or non-financial information, providing either reasonable or limited assurance. Standards: Governed by Statements on Standards for Attestation Engagements (SSAE) in the US and... Show more
CPA AUD Attestation Engagements Other than Audits of Historic Financial Information
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24 Questions

1. Which of the following attestation engagements may a CPA perform that would allow the client to affix a seal of approval on the client’s Internet site indicating, among other things, transaction integrity?
2. Which of the following engagements requires the CPA to be independent even though no assurance is being provided?
I. Review engagements of a nonpublic entity
II. Agreed-upon procedures engagements
3. SSAE do NOT apply to:
I. pro forma financial statements
II. tax preparation services
4. Which of the following engagements requires the CPA to be independent even though no opinion is being expressed?
I. Review engagements of a nonpublic entity
II. Agreed-upon procedures engagements
5. Which of the following is correct regarding agreed-upon procedures engagements?
I. The CPA’s report is limited in distribution.
II. The CPA takes responsibility for the adequacy of the procedures selected.
6. A CPA reporting on which of the following types of trust engagements would need to follow Statements on Standards for Attestation Engagements (SSAE)?
I. SysTrusts
II. WebTrusts
7. Clark is a CPA whose clients are nonissuers. Which of the following reports issued by Clark must be limited in distribution?
I. A report on significant deficiencies in internal control noted during a financial statement audit
II. A report on the examination of a client’s assertion about the effectiveness of the entity’s internal control
8. Negative assurance may be expressed when an accountant reports on:
I. compilation of prospective financial statements
II. results of performing a review of management’s assertion
9. Which of the following is an appropriate topic regarding an auditor’s communication to those charged with governance?
I. The fact that no material weaknesses were noted in internal control that would affect the financial statements
II. The fact that a material misstatement was noted by the auditor on the financial statements and corrected by management
10. SSAE standards do NOT apply to reports and services relating to:
I. internal control
II. consulting
11. Management provides an assertion concerning the effectiveness of internal control as part of a financial statement audit of:
I. a nonissuer
II. an issuer
12. Which of the following items should be included in prospective financial statements issued in an attestation engagement performed in accordance with SSAE?
I. All significant assumptions used to prepare the financial statements
II. Historical financial statements for the past three years
13. Which of the following is correct regarding a practitioner’s examination and report on management’s assertion about the effectiveness of the entity’s internal control?
I. The examination must be integrated with an audit of the entity’s financial statements.
II. The practitioner’s report must be limited in distribution.
14. An examination of a financial forecast is a professional service that involves:
I. assembling and compiling a financial forecast that is based on management’s assumptions
II. evaluating the preparation of a financial forecast and the support underlying management’s assumptions
15. An accountant’s report on a financial forecast should include a caveat that the prospective results of the financial forecast may NOT be achieved if the accountant:
I. examined the client’s forecast
II. compiled the client’s forecast
16. The auditor should ensure that those charged with governance are informed about:
I. the basis for the auditor’s conclusions regarding the reasonableness of sensitive accounting estimates
II. disagreements with management in the application of accounting principles relating to asset impairment
17. SSAE do NOT apply to reports and services relating to:
I. forecasts
II. projections
18. Which of the following is generally correct regarding an agreed-upon procedures engagement?
I. Agreed-upon procedures engagements follow Statements on Standards for Agreed-Upon Procedures.
II. The CPA need not be independent if the client chooses the procedures for the CPA to report on.
19. An auditor’s letter issued on significant deficiencies relating to a nonissuer’s internal control observed during a financial statement audit should:
I. include a restriction on distribution
II. indicate that the purpose of the audit was to report on the financial statements and report on internal control
20. A CPA in public practice is required to comply with the provisions of the SSAE when:
I. compiling a client’s financial projection that presents a hypothetical course of action
II. compiling a client’s historical financial statements
21. Which of the following is correct regarding attestation standards?
I. Sufficient evidence shall be obtained to provide a reasonable basis for the conclusion that is expressed in the report.
II. The work shall be adequately planned, and assistants, if any, shall be properly supervised.
III. A sufficient understanding of internal control shall be obtained to plan the engagement.
22. Significant deficiencies in internal control noted during a financial statement audit should be communicated to:
I. management
II. those charged with governance
23. An accountant’s report on a financial forecast should include a caveat that the prospective results of the financial forecast may NOT be achieved if the accountant:
I. performed agreed-upon procedures regarding the client’s forecast
II. reviewed the client’s forecast
24. An accountant’s report on a financial forecast should include:
I. a restriction in distribution
II. a limitation on the usefulness of the report

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