1. Professional competence, due professional care, planning and supervision, and sufficient relevant data are general standards for MAS practice, including a. Role of MAS practitioner b. Understanding with client c. Association with forecasts d. Communication of results 2. Which of the following is not one of the steps in MAS engagement? a. Implementation b. Informal meeting with client c. Analysis d. Design 3. A certified public accountant's scope of mgt. services is broad and covers all of the following except a. audit engagement b. computerization engagements c. Re-engineering job d. Change mgt. engagements 4. Which of the following is not an area in MAS practice a. Conducting special studies b. Reviewing and suggesting improvement of policies , procedures, systems and methods, etc. c. Marketing and public relations work d. Introducing new ideas, concepts and methods 5. The following characterize mgt. advisory services except a. Broader in scope and varied in nature b. Involve decision in the future. c. Utilize more junior staff than senior members of the firm. d. Relate to specific problems where expert help is required. 6. The form of communication with a client in MAS consultation should be a. Either oral or written b. Oral with appreciate documentation in the work papers. c. Written and copies should be sent to both mgt. and the board of directors. d. Written and a copy should be sent to mgt. alone. 7. Which of the following statements is not acceptable? a. A CPA provides consulting services to an existing audit client. b. A CPA provides consulting services to two major competing clients. c. A CPA shares with a new and substantial client information regarding another client belonging to the same industry. d. A CPA represents three major players in the industry in rationalizing the industry in rationalizing the industry's incentives before government public hearings