An accountant

Select one:

a. must have an understanding of the principles and rules that provide the basis for preparing the accounting information

b. must decide the number and types of items to test

c. must be a CPA

d. must possess expertise in the accumulation of audit evidence

In the auditing process

Select one:

a. the audit report communicates the auditor's findings to users.

b.
evidence are gathered by the auditor to determine whether the audited information is stated in accordance with SEC standards.

c.
the criteria for evaluating information will not vary depending on the information being audited.

d. the types and amounts of evidence remain constant from audit to audit