Câu 184: AUD: CPA Auditing and Attestation Exam

Which of the following situations would not result in restricted use language being included in an auditor's special report?

1. A. A report on a specified element in a financial statement, where that element is prepared in accordance with the terms specified in a related contract.
2. B. A report on a client's compliance with a regulatory requirement, assuming the report is prepared based on a financial statement audit of the complete financial statements.
3. C. An "OCBOA" report on financial statements prepared in conformity with requirements established by a regulatory agency, assuming that the auditor's report is a matter of public record.
4. D. A report on an incomplete financial presentation that is prepared in conformity with GAAP, assuming that the presentation and report will be filed with a regulatory agency and included in a document distributed to the general public. — đáp án hiện tại