Place letters of an accountant’s career position in front of each description of services that fit. You may use any number of letters on each line and use the letters as many times as they fit.

(a) An accountant working for a public accounting firm performing audits and quarterly reviews of public companies

(b) An accountant working for a public accounting firm providing audits and reviews of nonpublic companies

(c) An accountant working for the GAO

(d) An internal auditor working for a public company

(e) An accountant working for a consulting firm that specializes in forensics

1. Audit activities focusing on efficiency

2. Specialists in physical evidence indicating fraud

3. Independence from the organization receiving the service is required

4. May be involved with accomplishing a company’s SOX requirements

5. May be involved with assessing whether ICFR operates effectively

6. Service is based on inquiry and analytical procedures

7. Findings from activities are expected to be used as evidence in court

8. Uses procedures such as inquiry, document inspection, reperformance