CAF-8 · Chapter 16 · Question 13 of 14
Which of the following services provided by a chartered accountant clearly falls OUTSIDE the scope of an assurance engagement?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: D) Assisting the client in recruiting a new Chief Financial Officer.
Explanation
Recruitment services, consulting, tax planning, and preparation of tax returns are non-assurance services. They do not involve expressing an independent conclusion on a subject matter to instill confidence in intended users.
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