When providing professional services, employees of a firm are knowledgeable and have the skills required to make sure clients are receiving professional competent services.

An employee of a firm is performing an audit, but does not have the knowledge required to complete the audit in accordance with GAAS

Exercising a responsibility for professional care when providing professional services

The auditor of XYZ Corporation, but the auditor did not obtain the appropriate data to provide reasonable assurance about the financial statements being free from material misstatements

While performing professional services properly plan and supervise

A company is set to audit XYZ Corporation, and the auditor shows up and plays on their phone the whole time

Provide enough of the right data to give a reasonable basis for the conclusion or any recommendations for the professional services you provide.

The auditor must give an opinion on XYZ Corporation. The auditor gives their professional opinion, but they did not gather any data prior to giving their professional opinion.

This applies to all CPAs

CPAs also provide review tax, consulting services, and ___