Auditing & Assurance Services 6th Edition by Timothy Louwers

Exercise 192

To perform an attestation engagement on prospective information or pro forma information, accountants must do all of the following except
A) O btain knowledge about the entity's business and accounting principles.
B) Understand the internal controls used in the processes that generated the information.
C) Obtain an understanding of the process through which the information was developed.
D) Evaluate the assumptions used to prepare the information.