During an engagement, an accountant or CPA would acquire A. A statutory lien on the books and records of the client. B. A common-law lien upon the client's books. C. A common-law lien upon all records. D. An artisan's lierr upon the client's books. A decedent leaving a valid will is said to die A decedent without a valid will is said to die A. Solvent, insolvent. B. Intestate, pretermitted. C. Testate, intestate. D. Intestate, testate. Estate planning is the process by which an individual may determine how his or her assets will be systematically transferred both before and after death to achieve certain goals. The least compelling motive of this process is to A. Ensure that the owner's intentions are honored. B. Prevent the forced sale of important assets. C. Act in accordance with the public policy against excessive accumulation of wealth. D. Avoid taxes. Which is the best definition of the probate estate? A. All property subject to the federal estate tax. B. All property in which the decedent had an interest before death. C. All property transferred under a will or intestacy statute. D. All property subject to the state inheritance tax