9. An attestation engagement:

Has as its primary source of standards the assurance standards.

Includes a report on subject matter, or on an assertion about subject matter.

Includes search and verification procedures for all major accounts.

Is ordinarily an examination, review or compilation engagement

11. When a Statement on Auditing Standards uses the word "should" relating to a requirement, it means that the auditor:

Must fulfill the responsibilities under all circumstances.

Must comply with requirements unless the auditor demonstrates and documents that alternative actions are sufficient to achieve the objectives of the standards.

Should consider whether to follow the advice based on the exercise of professional judgment in the circumstances.

May choose to change responsibilities relating to various professional standards that remain under consideration.

16. The Public Company Accounting Oversight Board has authority to establish which of the following relating to public companies?

	Attestation Standards	Independence Standards
A.	Yes	Yes
B.	Yes	No
C.	No	Yes
D.	No	No

Option A

Option B

Option C

Option D

33. The Public Company Accounting Oversight Board may conduct investigations and disciplinary proceedings of:

	Registered Public Accounting Firms	Registered Public Accounting Firm Employees
A.	Yes	Yes
B.	Yes	No
C.	No	Yes
D.	No	No

Option A

Option B

Option C

Option D