Câu 307: AUD: CPA Auditing and Attestation Exam

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

1. A. A statement that the compilation was performed in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of CPAs.
2. B. A statement that the accountant has not audited or reviewed the financial statements.
3. C. A statement that the accountant does not express an opinion but expresses only limited assurance on the financial statements. — đáp án hiện tại
4. D. A statement that a compilation is limited to presenting, in the form of financial statements, information that is the representation of management.