A practitioner accepts an assurance engagement only where the practitioner's preliminary knowledge of the engagement circumstances indicates that:(a) Relevant ethical requirements, such as independence and professional competence will be satisfied, and(b) The engagement exhibits all of the following characteristics, except:Select one:a.The criteria to be used are suitable and are available to the intended users;b.The subject matter is appropriate;c.The practitioner has access to sufficient appropriate evidence to support the practitioner's conclusion;d.All of the following

Assurance engagementSelect one:a.Is an engagement intended to enhance the credibility of information about a subject matter by evaluating whether the subject matter conforms in all material respects with suitable criteria, thereby improving the likelihood that the information will meet the needs of an intended user.b.Is an engagement in which a practitioner is engaged to issue, or does issue, a written communication that expresses a conclusion about the reliability of a written assertion that is the responsibility of another party.c.Is an engagement in which the auditor provides a moderate level of assurance that the information subject to the engagement is free of material misstatement.d.Is a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the results to interested users.

Having accepted an assurance engagement, a practitioner may not change that engagement to a non-assurance engagement, or from a reasonable assurance engagement to a limited assurance engagement without reasonable justification.Select one:TrueFalse

A practitioner can accept an engagement even if preliminary knowledge of the engagement circumstances indicates that ethical requirements regarding professional competence will not be satisfied.Select one:TrueFalse

Which of the following is the principle objective of an assurance engagement? a. Sufficient Appropriate Audit Evidence b. Evaluate Subject Matter Against Criteria c. Appropriate Subject Matter d. To express a conclusion

It is the engagement in which a practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the outcome of the evaluation or measurement of a subject matter against criteria.Select one:a.Non-assurance engagementb.Audit of subject matter informationc.Assurance engagementd.Special Engagement