(Appendix)The AICPA Attestation Standards Differ from the Responsibilities Principle,performance Principle,and

(Appendix) The AICPA attestation standards differ from the responsibilities principle,performance principle,and reporting principle in that:

A) The attestation standards contain no requirement to obtain an understanding of the entity and assess the risk of material misstatement.
B) The attestation standards do not require competence and capabilities.
C) The attestation standards do not require planning for attestation engagements or supervision of accountants and consultants who perform the work.
D) The attestation standards do not require a report that states the character of the engagement.

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