Which of the Following Should Not Be Included in an Accountant's

Which of the following should not be included in an accountant's standard report based upon the compilation of an entity's financial statements?

A) A statement that a compilation is limited to presenting in the form of financial statements information that is the representation of management.
B) A statement that the compilation was performed in accordance with standards established by the American Institute of CPAs.
C) A statement that the accountant has not audited or reviewed the financial statements.
D) A statement that the accountant does not express an opinion but expresses only limited assurance on the financial statements.