Which of the Following Would not be Included in a CPA's

question 50

Multiple Choice

Which of the following would not be included in a CPA's report based upon a review of the financial statements of a nonpublic entity?

• A)A statement that the review was in accordance with generally accepted auditing standards.
• B)A statement that all information included in the financial statements are the representations of management.
• C)A statement describing the nature of the procedures performed.
• D)A statement describing the auditor's conclusions based upon the results of the review.

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Definitions:

P-Value

The likelihood of obtaining results from a test that are at least as significant as those observed, on the premise that the null hypothesis is valid.

Null Hypothesis

A default hypothesis that there is no significant difference or effect, typically to be tested against an alternative hypothesis.

P-Value

The probability of observing test results at least as extreme as the results actually observed, assuming that the null hypothesis is true.

West Nile Virus

A virus transmitted to humans and animals through the bite of an infected mosquito, known for causing West Nile fever.