Alabama State Unity-FALL18) - AGT 51401CHAUD Review Coun UJA CPA is A is required to comply with the provisions of Statements on Standards for Accounting and Review Services (SSARSS) when Assisting in Adjusting the Books of Account Consulting on Accounting Matters Yes Yes Yes No No Yes No 17 A CPA in public practice is required to comply with the provisions of the Statements on Standards for Accounting and Review Services when Advising a client regarding the selection of computer software A. Yes Yes No No Advocating a client's position before the IRS Yes No Yes No [ 18 ] Which of the following services provides the least assurance regarding the fairness of financial statements? A. Review. B. Audit C. Compilation D. Attestation ( 19 ) In an audit of financial statements, an auditor's primary consideration regarding an internal control is whether the control A. Reflects management's philosophy and operating style. B. Affects management's financial statement assertions. C. Provides adequate safeguards over access to assets. D. Relates to operational objectives