As attestation services encompass more than just the inspection of historical financial statements, the term _______ is used rather than _______.
A)practitioner; auditor
B)auditor; practitioner
C)intended user; auditor
D)intended user; practitioner

Question

Quizplus · Accepted Answer

The term "practitioner" is used in attestation services as it covers a wider range of services than just auditing historical financial statements. The term "auditor" specifically refers to the inspection of historical financial statements, which is just one type of attestation service. Therefore, choice A is correct as it recognizes that attestation services go beyond just auditing and involves a broader range of services.

As Attestation Services Encompass More Than Just the Inspection of Historical