Part 1 – Section E.2. Financial statement assurance

[Hameed]

CMA1.E2.a. demonstrate an understanding of the distinct responsibilities of management and of independent auditors for the financial statements

CMA1.E2.b. identify the type of audit report that would be issued given a specific set of facts

CMA1.E2.c. identify related provisions of the Sarbanes-Oxley Act of 2002 and the related rulings of the Public Company Accounting Oversight Board (PCAOB)