Câu 195: AUD: CPA Auditing and Attestation Exam

Compiled financial statements should be accompanied by an accountant's report stating that:

1. A. A compilation includes assessing the accounting principles used and significant management estimates, as well as evaluating the overall financial statement presentation.
2. B. The accountant compiled the financial statements in accordance with Statements on Standards for Accounting and Review Services. — đáp án hiện tại
3. C. A compilation is substantially less in scope than an audit in accordance with GAAS, the objective of which is the expression of an opinion.
4. D. The accountant is not aware of any material modifications that should be made to the financial statements to conform with GAAP.