Câu 265: AUD: CPA Auditing and Attestation Exam

In an attest engagement, use of the accountant's report should be restricted to specified parties in all of the following situations, except:

1. A. When the criteria used to evaluate the subject matter are appropriate for only a limited number of parties.
2. B. When reporting on an assertion about the subject matter instead of reporting directly on the subject matter. — đáp án hiện tại
3. C. When reporting directly on the subject matter and a written assertion has not been provided.
4. D. When reporting on an agreed-upon procedures engagement.