1. Which of the following attributes most clearly differentiates a CPA who audits management's financial statements as contrasted to management?

a. Integrity. b. keeping informed on current professional developments c. independence d. competence 2. The review of a company's financial statements by a CPA firm

	a. Requires detailed analysis of the major accounts.
	b. Is of similar scope as an audit and adds similar credibility to the statements.
	c. Is substantially less in scope of procedures than an audit.
	d. Culminates in issuance of a report expressing the CPA's opinion as to the fairness of the statements. 3. Inquiries and analytical procedures ordinarily form the basis for which type of engagement? a. agreed- upon procedures b. review c. audit d. examination 4. An engagement in which a CPA firm arranges for a critical review of its practices by another CPA firm is referred to as a(n): a. Quality Assurance Engagement. b. attestation engagement c. quality control engagement d. peer review engagement 5. Requirements for training, independence and due professional care are included in which group of the generally accepted auditing standards of the PCAOB? a. general b. reporting c. quality control d. field work