13. A practitioner should reject an MAS engagement if a. It would require him to make management decisions for audit client b. His recommendations are are to be subject to review by the client c. He audits the financial statements of a subsidiary of the prospective client d. The proposed engagement is not accounting related. e. A and C 14. The the CPA who undertakes performance of MAS engagement should bear in mind that the results should a. be communicated in quantitative c. not be explicitly or terms implicitly guaranteed b. not be set forth as quantitative terms d. increase the client's earnings capabilities