Which one of the following types of services offered by a CPA is not an attest service?
A) examination
B) review
C) performing agreed-upon procedures
D) audit
E) accounting

Question

Quizplus · Accepted Answer

Attest services involve the CPA affirming the reliability of a piece of information or an assertion made by others. This includes examinations, reviews, audits, and performing agreed-upon procedures. Accounting services, however, involve the preparation, analysis, and reporting of financial transactions and are not considered attest services because they do not involve providing assurance on the reliability of the financial information prepared by others.

Which One of the Following Types of Services Offered by a CPA