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ACC 405 - Chapter 2: The CPA Profession. Exam Questions & Answers. Graded A+
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ACC 405 - Chapter 2: The CPA Profession. Exam Questions & Answers. Graded A+ State the four major types of services CPAs perform, and explain each. - -1. Auditing and assurance services 2. Accounting and bookkeeping services 3. Tax services 4. Management consulting services Audit and ass...

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  • 10 de agosto de 2023
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  • 2023/2024
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  • acc 405 chapter 2 the cpa profession exam ques

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ACC 405 - Chapter 2: The CPA
Profession. Exam Questions & Answers.
Graded A+

State the four major types of services CPAs perform, and explain each. - ✔✔-1. Auditing and assurance
services

2. Accounting and bookkeeping services

3. Tax services

4. Management consulting services



Audit and assurance services - ✔✔-Assurance services are independent professional services that
improve the quality of information for decision makers. Assurance services include attestation services,
which are any service in which the CPA firm issues a report that expresses a conclusion about the
reliability of an assertion that is the responsibility of another party. The four categories of attestation
services are audits of historical financial statements, attestation on the effectiveness of internal control
over financial reporting, reviews of historical financial statements, and other attestation services.



Accounting services - ✔✔-Involve preparing the clients financial statements from the clients records.



Bookkeeping - ✔✔-Include the preparation of the client's journals and ledgers as well as financial
statements.



Tax Services - ✔✔-Include preparation of corporate, individual, and estate returns as well as tax-
planning assistance.



Management consulting services - ✔✔-Range from suggestions to improve the client's accounting
system to computer installations.



What major characteristics of the organization and conduct of CPA firms permit them to fulfill their
social function competently and independently? - ✔✔-1. Organizational form

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