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Which of the following statements is true? 1) Review of financial forecasts falls under attestation services. 2) Business valuation falls within the purview of non-assurance services. A Neither OB. 1 only C. Both 1 and 2 O D. 2 only QUESTION 36 Which of the following statements is true? 1). Independence in appearance is avoiding potential conflicts of interest that can be observed by others. 2) In the case of an embezzlement, the bonding company can bring suits against the CPA for failing to discover the fraud B. Both 1 and 2 C. Neither D. 2 only QUESTION 40 Which of the following statements is true? 1). A due care defense is a primary defense against tort actions just as it constitutes a contributory negligence defense. 2) In the legal defense the defendant must establish that the plaintiff's loss resulted in whole or in part from causes other than the false or misleading statements. O A Both 1 and 2 OB. 1 only OC.2 only CD. Neither QUESTION 41 A threat that a CPA will not appropriately evaluate the results of a previous judgment made by or service performed by an individual in the CPA's firm is a(n) A self-review threat O B. advocacy threat C. self-interest threat D familiarity threat