Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 193

Which of the following statements should be included in a practitioner's report on the application of agreed-upon procedures?
A) A statement that the practitioner performed an examination of prospective financial statements.
B) A statement of scope limitation that will qualify the practitioner's opinion.
C) A statement referring to standards established by the AICPA.
D) A statement of negative assurance based on procedures performed.