7 ed out of 2.0 question Which of the following is not an attestation standard? O a. Sufficient evidence shall be obtained to provide a reasonable basis for the conclusion that is expressed in the report O b. The report shall identify the assertion being reported on and state the character of the engagement. Oc. The work shall be adequately planned and assistants, if any, shall be properly supervised. O d. A sufficient understanding of internal control shall be obtained to plan the engagement. on 8 1 red out of 2.0 question Don 9 ret To which of the following parties may a CPA partnership provide its audit documentation, without being lawfully subpoenaed or without the client's consent? O a. The IRS. O b. The FASB. Oc. Any surviving partner(s) on the death of a partner. O d. A CPA before purchasing a partnership interest in the firm. According to the PCAOB, an accounting firm's independence is least likely to be impaired if the firm. ered O a. Provides a service to the audit client for a contingent fee. s out of 2.0 O b. Receives a commission from the audit client. ag question O c. Has an audit client that employs a former firm professional. Od. Provides tax services to a person in a financial reporting oversight role at the audit client