Câu 310: AUD: CPA Auditing and Attestation Exam

Financial statements of a nonissuer that have been reviewed by an accountant should be accompanied by a report stating that:

1. A. The scope of the inquiry and analytical procedures performed by the accountant has not been restricted.
2. B. All information included in the financial statements is the representation of the management of the entity. — đáp án hiện tại
3. C. A review includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements.
4. D. A review is greater in scope than a compilation, the objective of which is to present financial statements that are free of material misstatements.