Câu 94: AUD: CPA Auditing and Attestation Exam

Which of the following is true regarding the auditor's responsibility to report on information accompanying the basic financial statements in a client-prepared document?

1. A. The auditor may report on information accompanying the basic financial statements in a client prepared document only if he or she has been specifically engaged to do so.
2. B. The auditor is required to express an opinion on whether information accompanying the basic financial statements in a client-prepared document is fairly stated in all material respects in relation to the financial statements taken as a whole.
3. C. If an auditor chooses to report on information accompanying the basic financial statements in a client prepared document, the report should include a description of the character of the audit work performed. — đáp án hiện tại
4. D. If an auditor chooses to report on information accompanying the basic financial statements in a client prepared document, the report should include an opinion on the information but should not describe the character of the audit work performed.