$\backslash$table$[[$Statements$,$Answer$],[\backslash$table$[[1.$ The two most essential qualities for a CPA to perform the attest function properly are$],[$professional competence and$]],],[\backslash$table$[[2.$ To$],[$to information means to provide assurance as to its fairness and$],[$dependability$.]],],[\backslash$table$[[3.$ "Accounting and review services" is the term used by CPA firms to describe work$],[$done for small businesses that do not want audits, but periodically need the services of$],[$professional accountants. Such services often consist of the preparation, compilation or$],[$of financial statements.$]],],[\backslash$table$[[4.$ Primary responsibility for audited financial statements rests with$],[$even$],[$though the statements may be drafted and processed in the auditors' office.$]],],[5.$ The is a governmental organization that regulates the sale of securities$.,],[6.$ The regulates all accounting firms that audit public companies.,$],[\backslash$table$[[7.$ Public accounting firms are organized as sole proprietorships, partnerships,$],[$professional corporations, or$]],],[\backslash$table$[[8.$ The professional staff of a typical public accounting firm includes partners, managers,$],[$senior auditors and$],[-]],],[\backslash$table$[[9.$ The AICPA requires members in public practice to obtain $120$ hours of$],[$every three years.$]],],[\backslash$table$[[10.$ An operational audit is a study of a unit of an organization to evaluate the efficiency$],[$ani$],[$of the unit.$]],]]$