1.Attestation services are performed by

A. external auditors

B. internal accountants

C. internal auditors

D. third-party accountants

2. One characteristic of employee fraud is that the fraud

A. is perpetrated at a level to which internal controls do not apply

B. involves misstating financial statements

C. involves the direct conversion of cash or other assets to the employees personal benefit

D. involves misappropriating assets in a series of complex transactions involving third parties