Which of the following is NOT an attestation standards?
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 on the 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 control shall be obtained to plan the engagement.
Answer: D
CPA Exam
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