Which one of the following reports is not a special report issued as a result of an examination?
A) Report on a specified financial statement element.
B) Report on compliance with contractual agreements.
C) Agreed upon procedures.
D) Report on information presented in prescribed forms.

Question

Quizplus · Accepted Answer

Agreed upon procedures are not considered a special report issued as a result of an examination; they are a type of engagement where the auditor performs specific procedures agreed upon with the client.

Which One of the Following Reports Is Not a Special