Câu 243: AUD: CPA Auditing and Attestation Exam

An accountant had begun to audit the financial statements of a nonissuer. Which of the following circumstances most likely would be considered a reasonable basis for agreeing to the entity's request to change the engagement to a compilation?

1. A. The entity's management does not provide the accountant with a signed representation letter.
2. B. The accountant is prohibited from corresponding with the entity's legal counsel.
3. C. The entity's principal creditors no longer require the entity to furnish audited financial statements. — đáp án hiện tại
4. D. The accountant is prevented from examining the minutes of the board of directors' meetings.