(Appendix)Which of the following is not an attestation standard?
A) The practitioner must obtain sufficient evidence to provide a reasonable basis for the conclusion expressed in the report.
B) The practitioner must identify the subject matter or the assertion being reported on and state the character of the engagement.
C) The practitioner must adequately plan the work and must properly supervise any assistants.
D) A sufficient understanding of the client's internal controls shall be obtained to plan the engagement.

Question

Quizplus · Accepted Answer

This statement is not part of an attestation standard. Instead, it is a requirement for performing an audit in accordance with generally accepted auditing standards (GAAS). Attestation standards, on the other hand, relate to engagements in which a practitioner is engaged to issue, or does issue, an examination, review or agreed-upon procedure report on subject matter, or on an assertion about subject matter, that is the responsibility of another party. The other three choices are all attestation standards.

(Appendix)Which of the Following Is Not an Attestation Standard