All CPA Auditing and Attestation (AUD) Resources
Example Questions
Example Question #11 : Accounting & Review Service Engagements & Interim Reviews
Comfort letters are usually addressed to the client's underwriter of securities and signed by the client's:
Possible Answers:
Internal auditor
Independent auditor
Staff accountants
Management
Correct answer:
Staff accountants
Explanation:
A comfort letter is a letter from the independent auditor to the named underwriter just before the registration of the client's securities.
Example Question #6 : Letters For Underwriters
Positive assurance is provided with respect to:
Possible Answers:
Comfort letter
A CPA's independence
None of the answer choices are correct
The financial statements
Correct answer:
A CPA's independence
Explanation:
Positive assurance is provided with respect to a CPA's independence.
All CPA Auditing and Attestation (AUD) Resources
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