The term ________ can be defined as a mutual exchange of benefits, as when a firm buys products from its own customers

At 101, Attest Engagements, states general standards, standards of field work, and standards of reporting. These standards

a. Apply when a practitioner performs consulting services b. Apply only to the expression of a positive opinion on historical financial statements c. Apply only to attest services performed by a CPA in public practice d. Must be followed by a practitioner engaged to provide compilation services on prospective financial information

The kinds of complaints nonprofits are most likely to receive involve

a. issues involving times when people's expectations were exceeded b. issues involving large monetary and time cost for the audience member c. issues like broken items and somewhat discourteous employees d. issues that are "little things" like delayed services, and impersonal medical care e. none of the above