StatementsAnswer$1.$ Primary responsibility for audited financial statements rests with $\_\_\_\_\_\_\_\_\_\_$ even though the statements may be drafted and processed in the auditors' office$\mathrm{.}2.$ The two most essential qualities for a CPA to perform the attest function properly are professional competence and $\_\_\_\_\_\_\_\_\_\_\mathrm{.}3.$ Accounting and review services is the term used by CPA firms to describe work done for small businesses that do not want audits, but periodically need the services of professional accountants. Such services often consist of the preparation, compilation or $\_\_\_\_\_\_\_\_\_\_$ of financial statements$\mathrm{.}4.$ The AICPA requires members in public practice to obtain $120$ hours of $\_\_\_\_\_\_\_\_\_\_\_$ every three years$\mathrm{.}5.$ The $\_\_\_\_\_\_\_\_\_\_$ regulates all accounting firms that audit public companies.