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32. Attestation engagements do not always require the practitioner to 1. Be independent. 2. Express a conclusion. 3. Consider financial information. 4. Collect audit evidence.

32.

Attestation engagements do not always require the practitioner to

 1. Be independent.

 2. Express a conclusion.

 3. Consider financial information.

 4. Collect audit evidence.

	A.	1, 2, and 3
	B.	1, 3, and 4
	C.	2, 3, and 4
	D.	1, 2, and 4

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