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ACC 231 – AUDITING I

CHAPTER 1
WEEK 2 CLASS ACTIVITY

Ex. 1-13:

For each of the services listed below, indicate the type of service from the

following list:

(a) An audit of historical financial statements;

(b)An attestation service other than an audit service;

(c) An assurance service that is not an attestation service.

(d)A non-assurance service.

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Ex. 1-13 ANSWERS:

1. (b) An attestation service other than an audit service

2. (b) An attestation service other than an audit service

3. (a) An audit of historical financial statements

4. (d) A non-assurance service

5. (b) An attestation service other than an audit service

6. (b) An attestation service other than an audit service

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7. (b) An attestation service other than an audit service (Review services are a
form of attestation, but are performed according to Statements on Standards for
Accounting and Review Services.)
8. (c) An assurance service that is not an attestation service

9. (b) An attestation service other than an audit service

10. (b) An attestation service other than an audit service

11. (d) A non-assurance service

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