Which of the following would not be included in a CPA's report based upon a review of the financial statements of a nonpublic entity?
A) a statement that the review was in accordance with generally accepted auditing standards
B) a statement that all information included in the financial statements is the representation of management
C) a statement that the review primarily consists of analytical procedures and inquiries
D) a statement that the accountant has conducted a review
Correct Answer:
Verified
Q1: An accountant has accepted an engagement in
Q3: Compilation reports may be of all except
Q4: Practitioners who perform preparation, compilation, or review
Q5: One of the first steps that should
Q6: For compilations, an accountant does which of
Q7: Your accounting firm has accepted a compilation
Q8: The concept of limited assurance is provided
Q9: In a review service where the client
Q10: Two of the types of services provided
Q11: When the accountant has performed a review
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