A Practitioner's Report on Agreed-Upon Procedures That Is in the Form

question 136

Multiple Choice

A practitioner's report on agreed-upon procedures that is in the form of procedures and findings should contain:

• A) Negative assurance that the procedures did not necessarily disclose all significant deficiencies in internal control.
• B) An acknowledgment of the practitioner's responsibility for the sufficiency of the procedures.
• C) A statement of restrictions on the use of the report.
• D) A disclaimer of opinion on the entity's financial statements.