Which of the following statements best describes the guidance developed by the AICPA related to WebTrust services?
A) The Trust Services principles require the CPA to focus exclusively on the financial information presented on a website.
B) Once earned, the WebTrust seal can remain on a website until the entity controlling the site informs the CPA that the information on the site has changed.
C) In performing a WebTrust assurance engagement, a CPA does not have to consider auditing or attestation standards.
D) The Trust Services principles provide a broad set of criteria that guide practitioners in testing and evaluating websites.

Question

Quizplus · Accepted Answer

The AICPA's guidance related to WebTrust services is provided through the Trust Services principles, which provide a broad set of criteria to guide practitioners in testing and evaluating websites. This guidance encompasses all aspects of a website that impact its security, availability, processing integrity, confidentiality, and privacy. The WebTrust seal must be renewed annually, and the CPA must evaluate changes to the site each time the seal is renewed. The CPA must also comply with auditing and attestation standards when performing a WebTrust assurance engagement. Therefore, option D best describes the guidance provided by the AICPA related to WebTrust services.

Which of the Following Statements Best Describes the Guidance Developed