Chapter 19 - HW

Principles of Auditing and Other Assurance Services, 22 nd Edition

Whittington & Pany, McGraw-Hill

ISBN 978-1-264-11181-7

1. After an audit, a CPA may be asked to provide other services related to the audit. Name 3 types of other services:

2. CPA's often issued comfort letters. What are some of the matters that may be included in such a letter?

3.Summary financial statements are sometimes issued by an auditor. When can this be done?

4. List the various special-purpose financial reporting frameworks.

5.Give two examples of when an auditor may be engaged to audit a single financial statement.

6. Personal financial statements don't have a balance sheet or income statement. Instead, they have:

7. The SSARS includes guidance for three types of engagements involving unaudited financial statements of non-public companies. What are they?

8. When performing a compilation, what kind of information should not be accepted by an auditor?

9. When CPAs prepare financial statements must they remain independent of a client? Why?