Examination of internal controls is a service that comes under _______ services, which fall under _______ services.
A)attestation; assurance
B)assurance; attestation
C)acceptable; assurance
D)attestation; audit

Question

Quizplus · Accepted Answer

Examination of internal controls falls under attestation services, which in turn fall under assurance services. Assurance services involve evaluating and providing an independent opinion on the reliability of information. Attestation services involve a practitioner issuing a report on the reliability of a statement made by another party, such as management. Therefore, option A is the correct answer, as it correctly identifies the relationship between attestation and assurance services.

Examination of Internal Controls Is a Service That Comes Under