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Question below. AICPAAttestation Standards (Part 1 and 2) Generally accepted auditing standards were adopted by the AICPA to provide guidance for the performance of audits.

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AICPAAttestation Standards (Part 1 and 2) Generally accepted auditing standards were adopted by the AICPA to provide guidance for the performance of audits. these standards expand, the profession has developed more general attestation standards, contained in SSAE No. addition to the auditing standards, a CPA firm should establish adequate quality control policies and procedures to provide reasonable assurance that it follows professional standards on every engagement. To that end, the AICPA has Issuedsix elements to quality control standards to provide CPA firms with guidance in establishing quality control policie he attestation standards are meant to serve as a general framework and to set general boundaries for the attest function hile the ualitv control standards Drovide CPA firms with auidance in establishing qualitycontrolpohaes. Click and drag each of the below attestation standards to its correct type (general/standards of fieldwork/standards of reporting). Practitioner must nave adequate technical training and attest function proficiency Subject matter of engagement must be able to be evaluated General The report must state the conclusion of the practitioner Practitioner must have adequate knowledge in subject matter Fieldwork The report must identify the subject matter and character of the audit Adequate planning, assistance and supervision is required Reporting

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