Question

Required Information Ch02 AICPA Attestation Standards (Part 1 of 2) [LO2-6, LO2-7 AICPA Attestation Standards (Part 1 of 2) Read the overview below and complete the activities that follow Generally accepted auditing standards were adopted by the AICPA to provide guidance for the performance of audits. As these standards expand, the profession has developed more general attestation standards, contalned in SSAE No. 1 In addition to the auditing standards, a CPA firm should establish adequate quality control policies and procedures to provide reasonable assurance that it follows professional standards on every engagement. To that end, the AICPA has issued sbX elements to quality control standards to provide CPA firms with guidance In establishing quality control policies CONCEPT REVIEW: The attestation standards are meant to serve as a general framework and to set general boundaries for the attest function, while the quality control standards provide CPA firms with guidance in establishing quality control policies Part 1 - Drag and Drop Click and drag each of the below attestation standards to its correct type (general/standards of fieldwork/standards of reporting). The report must identify the subject Practitioner must have adequate technical Adequate planning, assistance matter and character of the audi training and atest function proficieney and supervision is required The report must state the conclusion of the practitioner Subject matter of engagement must be able to be evaluated Practitioner must have adequate knowledge in subject matter General Fieldwork Reporting

Answer 1

General	Fieldwork	Reporting
Practitioner must have adequate technical training and attest function proficiency	Adequate Planning, assistance and supervision is Required	The report must identify the subject matter and character of the audit
Practitioner must have adequate Knowledge in subject matter		The report must state the conclusion of the practitioner
Subject Matter of Engagement must be able to be evaluated