An accountant who had begun an audit of the financial statements of a nonissuer was asked to change the engagement to a review because of a restriction on the scope of the audit. If there is reasonable justification for the change, the accountant's review report should include reference to the:

Question

Quizplus · Accepted Answer

Choice "C" is correct. If the accountant concludes that there is reasonable justification to change the engagement, the accountant's review report should not include reference to the original engagement, to any auditing procedures that may have been performed, or to the scope limitation that resulted in the changed engagement. Choices "A", "B", and "D" are incorrect, per above Explanation.

An Accountant Who Had Begun an Audit of the Financial