In performing an attest engagement, a CPA performs all of the following except:
A) relies on management statements.
B) gathers evidence to support the assertions.
C) objectively assesses the measurements of assertions.
D) objectively assesses the communications of the individual making the assertions.
E) reports the findings.

Question

Quizplus · Accepted Answer

In an attest engagement, a CPA does not merely rely on management statements; instead, they gather evidence, assess the measurements and communications related to assertions objectively, and report their findings. Reliance on management statements without further evidence gathering and assessment would not fulfill the CPA's responsibility for due diligence and objectivity.

In Performing an Attest Engagement, a CPA Performs All of the Following