Câu 232: AUD: CPA Auditing and Attestation Exam

Before performing a review of a nonissuer's financial statements, an accountant should:

1. A. Complete a series of inquiries concerning the entity's procedures for recording, classifying, and summarizing transactions.
2. B. Apply analytical procedures to provide limited assurance that no material modifications should be made to the financial statements.
3. C. Obtain a sufficient level of knowledge of the accounting principles and practices of the industry in which the entity operates. — đáp án hiện tại
4. D. Inquire whether management has omitted substantially all of the disclosures required by generally accepted accounting principles.