The AICPA has identified all but which of the following as assurance services?
a. consulting
b. information systems reliability
c. electronic commerce
d. All of these are assurance services identified by the AICPA.
Question 2
All of the following transactions could potentially be reconciling items between the governmental fund financial statements and government-wide governmental activities column except
a. the purchase of capital assets.
b. accrual of compensated absences liability.
c. the sale of capital assets.
d. procurement of a short-term loan from a local lending institution.
e. Both items c and d.