63. Which of the following professional services would be considered an attestation engagement ? A. A consulting service engagement to provide computer-processing advice to a client B. An engagement to report an statutory requirements. C. An income tax engagement to prepare federal and state tax returns. D. The compilation of financial statements from a client's financial records. 64. In performing an attestation engagement, a CPA typically A. supplies litigation support services. B. assess control risk at a low level. C. express a conclusion about an assertion. D. provides management consulting advice. 65. Operational audits generally have been conducted by internal auditors and governmental audit agencies but may be performed by CPAs. A primary purpose of an operational audit is to provide A. a means of assurance that internal accounting controls are function as planned. B. a measure of management performance in meeting organizational goals. C.the results of internal examinations of financial and accounting matters to a company's top-level management. D. aid to the independent auditor, who is conducting the audit of financial statements. 66. In comparison to the external auditor, who is conducting the audit of the financial statements. A. internal administrative control B. Cost accounting procedures C. operational auditing D. internal control 67. The first general standard, which states in part that the audit is to be performed by a person or persons having adequate technical training, requires that an auditor have A. education and experience in the field of auditing. B. ability in the planning and supervision of the audit work. C. proficiency in business and financial mater D. knowledge in the areas of financial accounting. 68. Which of the following best describes what is meant by generally accepted auditing standards? A. Acts to be performed by the auditor B. Measures of the quality of the auditor's performance C.Procedures to be used to gather evidence to support financial statements. D. Audit objectives generally determined on audit engagements 69. The general group of the generally accepted auditing standards includes a requirement that A. field work be adequately planned and supervised. B. the auditor's report state whether or not the financial statements conform to generally accepted accounting principles. C. due professional care be exercised by the auditor. D. informative disclosures in the financial statements be reasonably adequate