Which of the Following Items Is Not Contained in the Standard

question 86

Multiple Choice

Which of the following items is not contained in the standard report on a review of separately issued interim financial statements of public companies?

• A) A description of the information reviewed.
• B) A statement indicating that the standards of the PCAOB were followed in performing the review.
• C) A description of the nature of the review.
• D) Positive assurance that the auditor is not aware of any material departures from GAAP.

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Definitions:

Cost/o

A prefix in medical terms related to ribs.

Crani/o

A prefix relating to the skull.

Arthrocentesis

A medical procedure involving the puncture of a joint space with a needle to remove synovial fluid for diagnostic or therapeutic purposes.

Patella

Also known as the kneecap, it is a small flat triangular bone located at the front of the knee joint.