Câu 125: AUD: CPA Auditing and Attestation Exam

When an independent CPA assists in preparing the financial statements of a publicly held entity, but has not audited or reviewed them, the CPA should issue a disclaimer of opinion. In such situations, the CPA has no responsibility to apply any procedures beyond:

1. A. Ascertaining whether the financial statements are in conformity with generally accepted accounting principles.
2. B. Determining whether management has elected to omit substantially all required disclosures.
3. C. Documenting that the internal control structure is not being relied on.
4. D. Reading the financial statements for obvious material misstatements. — đáp án hiện tại