Answer the following questions.

a. What is the purpose of the second and third general attestation standards shown in Figure 2.8?

b. In Figure 2.9, why is there no attestation standard of fieldwork referring to internal control?

c. In Figure 2.10, why are there no attestation standards of reporting that refer to consistency and informative disclosures?

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FIGURE 2.8 Comparison of Attestation General Standards and Auditing General Standards Generally Accepted Auditing Standards Attestation Standards 1. The engagement shall be performed by a prac- titioner or practitioners having adequate technical training and proficiency in the attest function. 2. The engagement shall be performed by a prac- titioner or practitioners having adequate knowl- edge of the subject matter of the assertion. 3. The practitioner shall perform an engagement only if he or she has reason to believe that the fol- lowing two conditions exist:: a. The assertion is capable of evaluation against reasonable criteria that either have been estab lished by a recognized body or are stated in the presentation of the assertion in a sufficiently clear and comprehensive manner for a knowl- edgeable reader to be able to understand them. b. The assertion is capable of reasonably consis tent estimation or measurement using such cri- teria. 4. In all matters relating to the engagement, an inde pendence in mental attitude shall be maintained by the practitioner or practitioners. 5. Due professional care shall be exercised in the per- formance of the engagement. 1. The audit is to be performed by a person or per- sons having adequate technical training and profi- ciency as an auditor. 2. In all matters relating to the assignment, an inde pendence in mental attitude is to be maintained by the auditor or auditors. 3. Due professional care is to be exercised in the per- formance of the audit and the preparation of the report. Discussion of Comparison The second and third general attestation standards establish boundaries around the attest function because the subject matters of the attestations extend beyond historical financial statements. The boundary of the subject. matter of the audit is generally accepted accounting principles. Also, the attestation standards use the term engage ment because the attest function extends beyond the audit. The balance of the comparative wording is similar.