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The Fact That a Client Has a Material Accounting Departure

Question 1

Multiple Choice

The fact that a client has a material accounting departure for failure to follow ASPE would require the accountant to disclose that fact in a separate reservation paragraph when the accountant is performing


A) a compilation.
B) a review and an audit.
C) either a compilation or a review.
D) neither a compilation nor a review, only an audit.

Correct Answer:

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