A difference between audit standards and attestation standards includes all of the following except C unlike attestation standards, audit standards include an emphasis on internal controls. C penalties and fines for non-compliance with audit standards are much greater. C unlike audit standards, attestation standards emphasize that the subject matter must be capable of evaluation or measurement C unlike audit standards, attestation standards stress the importance of knowledge of the subject matter. Previous Question In conducting assurance and accounting services, CPAs must adhere to all of the following, as appropriate, except CSSAE CSSARS C GAAP SAS Not saved