阿伦斯审计学一种整合的方法课后习题答案ch02.docVIP

SEQ CHAPTER \h \r 1Chapter 2 The CPA Profession Review Questions 2-1 The four major services that CPAs provide are: Assurance services Assurance services are independent professional services that improve the quality of information for decision makers. Assurance services include attestation services, which are any services in which the CPA firm issues a report that expresses a conclusion about the reliability of an assertion that is the responsibility of another party. The four categories of attestation services are audits of historical financial statements, attestation on the effectiveness