Which One of the Following Reports Is Not a Special

question 4

Multiple Choice

Which one of the following reports is not a special report issued as a result of an examination?

• A) Report on a specified financial statement element.
• B) Report on compliance with contractual agreements.
• C) Agreed upon procedures.
• D) Report on information presented in prescribed forms.

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Definitions:

Empirical Approach

A method of research that relies on direct and indirect observation or experience for the acquisition of knowledge.

Critical Thinking

The intellectual process of actively and skillfully conceptualizing, applying, analyzing, synthesizing, and evaluating information to reach a conclusion.

Introspection

The inspection or study of one's own psychological and emotional states.

Critical Thinking

The process of analyzing and evaluating information or arguments in a disciplined and reflective manner to arrive at a reasoned judgment.