17. Professional skepticism is an attitude that includes being alert to the following, EXCEPT

A. Evidence that is consistent with other evidence obtained

B. Information that calls into question the reliability of the documents and responses to inquiries to be used as evidence

C. Conditions that may indicate likely misstatement

D. Circumstances that suggest the need for procedures in addition to those required by relevant assurance standards.

18. Risk that the practitioner expresses an inappropriate conclusion when the subject matter information is materially misstated

A. Inherent risk

B. Control risk

C. Assurance engagement risk

D. Detection risk

19. The person or class of persons from whom the professional accountant prepares the report for specific use or purpose

A. Intended users

B. Responsible party

C. Management

D. Board of Directors

20. This refers to the level of auditors satisfaction as to the reliability of an assertion being made by one party for use of another party.

A. Assurance level

B. Reasonableness level

C. Confidence level

D. Tolerance level

21. Which of the following is incorrect?

A. All engagements perform by the professional accountant are assurance engagement

B. Assurance service report on the quality of information

C. Assurance engagement encompass attestation engagement

D. Non-assurance engagement include agree-upon procedures, compilation of financial or other information and tax consulting

22. Based on the procedures performed and evidence obtained, nothing has come to our attention that causes us to believe that the entity has not complied , in all material respects, with XYZ law. This is a form of

A. Qualified opinion

B. Assurance engagement

C. Agreed-upon procedures

D. Limited assurance engagement

23. These reports include other information and explanations that are not intended to affect the practitioners conclusion. It describes in detail the terms of the engagement, the criteria being used, findings relating to particular aspects of the engagement, details of the qualifications and experience of the practitioner and others involved with the engagement, disclosure of materiality levels and in some cases, recommendations

A. Attestation report

B. Long-form report

C. Short-form report

D. Unqualified Audit Report