Câu 199: AUD: CPA Auditing and Attestation Exam
An accountant has been engaged to review a nonissuer's financial statements that contain several departures from GAAP. If the financial statements are not revised and modification of the standard review report is not adequate to indicate the deficiencies, the accountant should:
Nội dung câu hỏi
An accountant has been engaged to review a nonissuer's financial statements that contain several departures from GAAP. If the financial statements are not revised and modification of the standard review report is not adequate to indicate the deficiencies, the accountant should:
Các lựa chọn
Đáp án được giữ gọn theo nhãn A, B, C, D trong phần bình chọn tương tác.
- A. Withdraw from the engagement and provide no further services concerning these financial statements. — đáp án hiện tại
- B. Inform management that the engagement can proceed only if the accountant's report is restricted to internal use.
- C. Determine the effects of the departures from GAAP and issue a special report on the financial statements.
- D. Issue a modified review report provided the entity agrees that the financial statements will not be used to obtain credit.
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