Attestation Engagements May Be More Difficult Than Financial Statement Audits

Multiple Choice

Attestation engagements may be more difficult than financial statement audits when

A) the establishment of suitable measurement criteria is difficult.
B) internal controls are difficult to assess.
C) when management may not understand the underlying assumptions of the attestation.
D) when the report may be submitted to individuals with insufficient knowledge of the nature of an attestation engagement.