Geoff and Heather are discussing the audit report that their firm recently released on a major client. Geoff notes that he wonders if their firm's finding that the client had unexplainably switched depreciation methods which had caused various depreciation expenses to be understated on the income statement would be noted in the report. Which of the following is Heather's best response to this? Yes, it's probably been included and would be categorized as a critical audit matter. They will have definitely included it in the audit report. It is most likely in the basis for opinion section. An issue like this is really between the client's accountants and firm management, so it's unlikely to be in the audit report. It is likely that they included it in the audit report in the opinion paragraph 50 as to draw attention to it. In addition to the attestation engagements that CPA firms routinely perform, other services are typically offered also. Which of the following correctly lists and describes other service that CPA firms may also perform for clients? (Select all that apply.) 0 CPA firms may also provide services related to preparation of financial statements. This service does not provide an opinion on the fairness of the financial statements. CPA firms may provide financial statement review services, whereby the CPA firm reviews the opinion expressed on the financial statements by the internal audit function. CPA firms may provide attestation services such as reviewing client's financial statements as a subject matter expert but not expressing an opinion on them. CPA firms may provide services related to compilations of financial statements, whereby the firm assists management in preparing and presenting financial statements