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An Auditor Is Engaged to Report on Selected Financial Data

Question 76

Multiple Choice

An auditor is engaged to report on selected financial data that are included in a client-prepared document containing audited financial statements. Under these circumstances, the report on the selected data should:


A) Be limited to data derived from the audited financial statements.
B) Be distributed only to senior management and the board of directors.
C) State that the presentation is a comprehensive basis of accounting other than GAAP.
D) Indicate that the data are not fairly stated in all material respects.

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