Question as Attatched

6) Which of the following is not an example of a consulting service? A B C D Computer system installation and support. Strategic planning assistance. Bankruptcy trusteeship. Tax planning and advice. 7) Assurance services do not A B C D Apply to engagements in which one party wants to monitor another. Evolve naturally from attestation services. Encompass consulting services. Improve the quality of information. 8) A practitioner's report on agreedupon procedures related to an entity's compliance with specified requirements should contain all of the following except A B C D A sentence limiting use to specified parties. A title that includes the word \"independent.\" A description of the nature and scope of the service. Limited assurance about whether an entity is in compliance or whether management's assertion is fairly stated. 9) When an accountant submits compiled financial statements to the client, a nonissuer, his/her responsibility includes A Obtaining written representations from the client. B C D Performing analytical procedures. Understanding internal control. Reading the statements for obvious material errors. 10) Occasionally, an accountant in a review engagement of a nonissuer may believe that even modification of the standard report is not adequate to indicate the deficiencies in the financial statements taken as a whole. If this is the case, the accountant should A B C D Withdraw from the engagement. Express a qualified opinion. Express an adverse opinion. Issue a standard compilation report instead of a review report. 11) When compiled financial statements of a nonissuer prepared by a CPA do not include normal disclosures, the CPA should Issue a compilation report on the financial statements and include in the report a comment to the effect that the A statements do not necessarily contain all required disclosures. Issue a compilation report on the financial statements but make no mention of the lack of normal disclosures B because disclosure in this case is not necessary. C D 12) Express an adverse opinion on the financial statements because of lack of proper disclosure. Take no special action because disclosure in this situation is not appropriate. In a review engagement, the accountant should establish an understanding with a nonissuer, in writing, regarding the services to be performed. The understanding should include all of the following except a A B C D Provision that the engagement cannot be relied upon to disclose errors, fraud, or illegal acts. Description of the nature and limitations of the services to be performed. Description of the report the accountant expects to render. Provision that any errors, fraud, or illegal acts that come to the accountant's attention need not be reported. 13) The attestation standards relate to expressing conclusions about subject matter or assertions about subject matter. Which of the following services are not addressed by the attestation standards? A B C D Reviews. Compilations. Examinations. Agreedupon procedures engagements. 14) A practitioner may accept an agreedupon procedures compliance attestation engagement if the A Practitioner has the necessary competence to make a legal determination about compliance. Assertion by management about compliance is in a representation letter to the practitioner and in a separate B report that will accompany the practitioner's report. Specified users participate in establishing the procedures to be applied and the practitioner takes responsibility C for the sufficiency of such procedures. Specified users participate in establishing the procedures to be applied and take responsibility for the D sufficiency of such procedures. 15) The attestation standards of reporting A Cover only the levels and forms of assurance that are less than those associated with an audit. B C D Supersede Statements on Standards for Accounting and Review Services (SSARSs). Cover only nonfinancial subject matter. Require stating a conclusion relative to the criteria used to evaluate the subject matter. 16) An accountant has compiled unaudited financial statements of a nonissuer. Which of the following circumstances will not require modification of the report? A B C D Nonconformity of the financial statements with GAAP. Omission of the notes to the financial statements. Performance of certain other procedures in addition to a reading of the financial statements. The accountant's lack of independence. 17) The guidance least likely to be applicable to personal financial planning (PFP) engagements is A B C D 18) Conduct Rule 301, Confidential Client Information. Statement on Standards for Attestation Engagements, Financial Forecasts, and Projections. Statement on Standards for Consulting Services. Conduct Rule 101, Independence. During a review of the financial statements of a nonissuer, the accountant discovers a material departure from GAAP. The accountant should ordinarily A Inform management of the departure and, if management refuses to correct the presentation, withdraw. B C D Withdraw from the engagement. Inform management of the departure but need not disclose the departure or withdraw. Disclose the departure in the review report if management refuses to correct the presentation. 19) According to the AICPA, the CPA WebTrust service is needed to A B C D 20) Certify that a web site is completely trustworthy. Assure transaction integrity regarding ecommerce. Assure that web sites meet Internet protection standards. Manage growth in international commerce. One of the conditions required for an accountant to submit a written personal financial plan containing unaudited financial statements to a client without complying with the requirements of AR 100, Compilation and Review of Financial Statements, is that the A B C D Engagement letter acknowledges that the financial statements will contain departures from GAAP. Accountant expresses limited assurance that the financial statements are free of any material misstatements. Client agrees that the financial statements will not be used to obtain credit. Accountant compiled or reviewed the client's financial statements