answer the following

7. A CPA firm's primary purpose for performing non-assurance services is to: community Prepare the CPA firm for the changing needs and requirements of the business Establish the CPA firm as a consultant, which will enable the CPA firm to ensure future viability and growth. C. Provide advice and technical assistance that will enable a client to conduct its business more effectively. . Enable staff members of the CPA firm to acquire the necessary continuing education in all areas of the business. A practitioner is associated with the subject matter when: a) the practitioner reports on information about that subject matter; b) the practitioner consents to the use of the practitioner's name in a professional connection with that subject matter ALB b. A only C. Bonly d. neither A nor B 9. The single feature that most clearly distinguishes auditing, attestation and assurance is: a. Type of service c. Scope of services h. Training required to perform the service d. the CPA's approach to the service 10. Which of the ff. criteria is unique to the independent auditor's attest function? a. General competence b. Familiarity with the particular Industry of each client C. Due professional care. d. Independence 11. The essence of the attest function is to a. Detect fraud b. Examine individual transactions so that the auditor may certify as to their validity Determine whether the client's financial statements are fairly stated. d. Assure the consistent application of correcting accounting procedures. 2. This is an engagement in which a practitioner is engaged to issue, or does issue, a written communication that expresses a conclusion about the reliability of a written assertion that is the responsibility of another party. a. Assurance engagement c. audit engagement b. Assertion based assurance engagement d. review engagement Which of the ff. best describes risk assessment services? a. An engagement which provides assurance about whether financial or non-financial information being reported from the entity's performance measurement system is reliable b. An engagement which involves the evaluation of the quality of health care, medical services and looks into the health care delivery system. C. An engagement which identifies a set of risks that affect the client organization. It Involves the study of the link between risks and the organization's vision, mission, objectives and strategies and the development of new and relevant measures d. None of the above