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
Ans: c. Apply only to attest services performed by a CPA in public practice
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