Question $17$

Kroer & Summer, CPAs performs a number of audits for its clients using Generally Accepted Government Accounting Standards. As

part of their GAGAS engagements, the firm often performs nonaudit services as defined by GAGAS.

Which of the following is considered a nonaudit service under GAGAS and NOT a routine activity related to an audit?

Providing advice to the audited entity on routine business matters

Educating the audited entity on matters within the technical expertise of the auditors

Cash to accrual conversions

Providing information to the audited entity that is readily available to the auditors, such as best practices and benchmarking studies