An attestation report should state that the use of the report is restricted to specified parties under all of the following circumstances except when:
A) The criteria used to evaluate the subject matter are available only to specified parties.
B) The report is an attest engagement to apply agreed-upon procedures.
C) A written assertion on the subject matter of the report has not been provided by the responsible party.
D) All of the above are circumstances that would dictate that the use of the report is restricted to specific parties.

Question

Quizplus · Accepted Answer

All of the options listed (A, B, and C) are circumstances that would require the use of the report to be restricted to specific parties. Therefore, D is the correct answer.

An Attestation Report Should State That the Use of the Report