CICA Handbook S

Multiple Choice

CICA Handbook S.5025 "Standards for Assurance Engagements" differs from S.5100 "Generally Accepted Auditing Standards" in that the assurance standards

A) Contain no requirement to obtain an understanding of the auditee's internal control system.
B) Do not require technical training and proficiency.
C) Do not require planning for attestation engagements or supervision of accountants and consultants who perform the work.
D) Do not require a report that "states the character of the engagement."