Under the Attestation Standards,in Which of the Following Circumstances Is

question 54

Multiple Choice

Under the attestation standards,in which of the following circumstances is a review report least likely to be issued?

• A)Criteria are agreed-upon or only available to specified users.
• B)Established criteria exist,but other criteria are used.
• C)The subject matter departs from the criteria.
• D)A significant limitation on the scope of the engagement has occurred.

---

Definitions:

Posting References

Codes or numbers used to track the transfer of information from journals to ledgers in the accounting process.

Cash

A form of currency that companies and individuals use for transactions or to settle debts.

Journal Entry

is a record in accounting that notes the details of a financial transaction, including the accounts affected, debits, and credits.

Prepaid Insurance

A current asset account that represents payments made for insurance services that will be consumed in future periods.