According to the AICPA Statements on Standards for Attestation Engagements, a public accounting firm should establish quality control policies to provide assurance about which of the following matters related to agreed-upon procedures engagements?

According to the AICPA Statements on Standards for Attestation Engagements, a public accounting firm should establish quality control policies to provide assurance about which of the following matters related to agreed-upon procedures engagements?






a. Use of the report is not restricted.

b. The public accounting firm takes responsibility for the sufficiency of procedures.

c. The practitioner is independent from the client and other specified parties.

d. The practitioner sets the criteria to be used in the determination of findings.





Answer: C


CPA Exam

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