Which of the following is not an attestation standard?
A) Sufficient evidence shall be obtained to provide a reasonable basis for the conclusion that is expressed in the report.
B) The report shall identify the subject matter or assertion being reported on and state the character of the engagement.
C) The work shall be adequately planned and assistants, if any, shall be properly supervised.
D) A sufficient understanding of internal controls shall be obtained to plan the engagement.

Question

Quizplus · Accepted Answer

Option D is not an attestation standard. It is a requirement for obtaining a sufficient understanding of internal controls to plan and perform the engagement, but it is not a specific standard for attestation engagements. Options A, B, and C are all attestation standards that must be followed in conducting attestation engagements.

Which of the Following Is Not an Attestation Standard