1). T/F To demonstrate compliance with the requirements of Generally Accepted Auditing Standards, the AICPA requires auditors of non-issuers to include a written audit plan in the audit documentation.

2).T/F The AICPA’s Statements on Quality Control Standards (SQCS) apply equally to all professional services performed by a CPA firm, including auditing and accounting services, tax services, and consulting services

3). T/F Assurance services are limited to reliability-enhancing services performed by CPAs, but the subject matter need not be limited to historical financial statements.

4). T/F The AICPA’s “audit risk model” applies to the relevant assertion-level of an individual audit area or class of transactions, but it does not apply to the level of the financial statements taken as a whole.