If Requested to Perform a Review Engagement for a Nonissuer

question 255

Multiple Choice

If requested to perform a review engagement for a nonissuer in which an accountant has an immaterial direct financial interest, the accountant is:

• A) Not independent and, therefore, may not be associated with the financial statements.
• B) Not independent and, therefore, may not issue a review report.
• C) Not independent and, therefore, may issue a review report, but may not issue an auditor's opinion.
• D) Independent because the financial interest is immaterial and, therefore, may issue a review report.

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Definitions:

Expulsion

The act of forcing someone or something out of a place or situation.

Nucleus Accumbens

A region in the brain involved in the reward circuit, playing a key role in pleasure, reinforcement, and addiction.

Neurologically Rewarding

An experience or activity that triggers the brain's reward system, leading to pleasure and potentially reinforcing certain behaviors.

Dating Violence

The actual or threatened physical or sexual violence or psychological abuse directed toward a current or former boyfriend, girlfriend, or dating partner.