An accountant
A) must possess expertise in the accumulation of audit evidence.
B) must decide the number and types of items to test.
C) must have an understanding of the principles and rules that provide the basis for preparing the accounting information.
D) must be a CPA.

Question

Quizplus · Accepted Answer

An accountant must have an understanding of the principles and rules that provide the basis for preparing the accounting information. While expertise in the accumulation of audit evidence and decision-making regarding testing may be important for certain accountants, these factors do not apply to all accountants. Additionally, while being a CPA is a common and relevant qualification for many accountants, it is not a requirement for all positions in accounting.

An Accountant