Câu 306: AUD: CPA Auditing and Attestation Exam

When reporting on financial statements prepared on the same basis of accounting used for income tax purposes, the auditor should include in the report a paragraph that:

1. A. States that the income tax basis of accounting is a comprehensive basis of accounting other than generally accepted accounting principles. — đáp án hiện tại
2. B. Justifies the use of the income tax basis of accounting.
3. C. Emphasizes that the financial statements are not intended to have been audited in accordance with generally accepted auditing standards.
4. D. Refers to the authoritative pronouncements that explain the income tax basis of accounting being used.