SIMS Flashcards
(3 cards)
1
Q
Typically involves two parties
A
Consulting services generally only involve the user and the CPA, whom the user pays
2
Q
Obtained by the client for purposes of making better decisions
A
Assurance services
3
Q
Defines audit requirements for issuers
Mandates that a second partner review and approve audit reports
A
SOX or Sarbanes-Oxley
