When reporting upon a review engagements on an entity's management discussion and analysis,the report is ordinarily:
A)A general use report.
B)A restricted use report.
C)Required to include a disclaimer of opinion.
D)Included with the entity's report on internal control over financial reporting.

Question

Quizplus · Accepted Answer

When reporting on a review engagement of an entity's management discussion and analysis, the report is typically a restricted-use report. This means that the report is intended only for the specific users identified in the engagement letter and should not be used for any other purposes. A restricted-use report is the appropriate type of report because it allows the auditor to limit the distribution of the report to only those individuals who have a need for the information. This helps ensure that the report is used appropriately and that the auditor's work is not misinterpreted or misused.

When Reporting Upon a Review Engagements on an Entity's Management