Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

تمرين 41

An accountant may accept an engagement to apply agreed-upon procedures to prospective financial statements, provided that
A) The prospective financial statements are also examined.
B) Responsibility for the adequacy of the procedures performed is taken by the accountant.
C) Negative assurance is expressed on the prospective financial statements taken as a whole.
D) Distribution of the report is restricted to the specified users.