40. Which of the following types of services offered by a CPA is not an attest service? a. examination. b. revievw c. performing agreed-upon services. d. audit. e. accounting 41. Which of the following statements about understanding internal control is not true? a. The auditor uses the knowledge of the system of internal control to design b. In the presence of a strong system of internal control, the auditor may choose c. In the audit of a private company, it is necessary to express an opinion on the d. A thorough understanding of the system of internal control assists the auditor e. A thorough understanding of the system of internal control assists the auditor further audit procedures to collect evidence. to collect less evidence about transactions or balances. system of internal control over financial reporting. in identifying potential types of misstatements. in understanding the risk of material misstatements. 20. A member of the AICPA in public practice may be held responsible for compliance with the Rules of the Code of Professional Conduct by all individuals under the member's supervision, those who are the member's partners, or shareholders in the practice. T OR F