9.A persuasive characteristics of CPA's role in mgt. consulting services engagements is that of being a (an)

a.independent practitionerc. objective advisor

b.confidential reviewerd computer specialist

10.According to profession's standards, which of the following would not be considered consulting services requirements for CPAs?

a.Supervising staff who are assigned to the engagement.

b.Maintaining independence from the client.

c.Complying with statements on standards for consulting services.

d.Obtaining an understanding of the nature, scope and limitations of the engagements.

11.According to professions' standards, which of the following would be considered consulting services?

Advisory services Implementing services Product services

a. Yes Yes Yes

b. Yes Yes No

c. Yes No Yes

d. No Yes Yes

12.The technical standards that apply to MAS engagements require the MAS practitioner to do all of the following except

a.Maintain independence from the client.

b.Give support for and clearly identify any quantifiable results that are based on estimates.

c.Obtain an understanding concerningthe nature, scope, and limitations of the MAS engagement to be performed.

d.Take no position which might impair the practitioner's objectivity.

13.Apractitioner should reject an MAS engagement if

a.It would require him to make management decisions for audit client

b.His recommendations are to be subject to review by the client

c.He audits the financial statements of a subsidiary of the prospective client

d.The proposed engagement is not accounting related.

e.A and C

14.The CPA who undertakes the performance of MAS engagement should bear in mind that the results should

a.be communicated in quantitative termsc.not be explicitly or implicitly guaranteed

b.not be set forth as quantitative termsd. increase the client's earnings capabilities

15.Competence in mgt. advisory services is required by

a.Education c.auditing and other experiences

b.Actual performance of mgt. advisory services d.all of these

16. Factor that must be considered when defining the target levelof competence of management consultantsperspective and to take action needed on a calm and controlled basis without being diverted from a sound, logical and ethical course by outside pressure.

a. Psychological maturityc. Psychological equilibrium

b. Courage d. Judgment