Which of the following is not a critical component of attestation services?
A) Information or process (the subject matter) on which the assurance service is provided.
B) Criteria for evaluation, such as compliance with regulations.
C) Sufficient appropriate evidence.
D) Two parties involved, the practitioner (or the CPA) and the intended users of the report.

Question

Quizplus · Accepted Answer

Two parties involved, the practitioner (or the CPA) and the intended users of the report, is a critical component of attestation services. Information or process (the subject matter) on which the assurance service is provided, criteria for evaluation, such as compliance with regulations, and sufficient appropriate evidence are also critical components of attestation services.

Which of the Following Is Not a Critical Component of Attestation