Discussion Question $28-14($LO$.8)$

Regarding the Statements on Standards for Tax Services that apply to CPAs, complete the following:

Assign the correct number to the standard, then

Complete each standard description by selecting the correct answer from the dropdown.

Standard Subject$($s$)$

A CPA can use reasonable estimates provided in completing a tax return.

: When a tax return asks a question of the taxpayer, the should obtain adequate information so as to answer the request.

The client must be informed when a CPA discovers an error in a

$?$ tax return. The IRS $$ informed of the error $$ the taxpayer's consent.

The CPA should be confident that client information is adequate to complete a tax return. The CPA $?$ a tax auditor and

$$ : verify the details of most entries on the return.

$?$ Tax return positions should be supported by $$ unless the taxing authority imposes a higher standard. The client must be informed of tax risks and penalties that relate to the tax return position.

: The CPA $$ : bound by the prior$-$year holdings of a court or IRS written determination in completing the current$-$year return. Every tax year $$

A CPA's tax advice $$ crafted and delivered in a professional manner.