Câu 200: AUD: CPA Auditing and Attestation Exam

Statements on Standards for Accounting and Review Services (SSARS) require an accountant to report when the accountant has:

1. A. Typed client-prepared financial statements, without modification, as an accommodation to the client.
2. B. Provided a client with a financial statement format that does not include dollar amounts, to be used by the client in preparing financial statements.
3. C. Proposed correcting journal entries to be recorded by the client that change client-prepared financial statements.
4. D. Prepared, through the use of computer software, financial statements that are in conformity with a comprehensive basis of accounting other than GAAP, and which are expected to be used by a third party. — đáp án hiện tại