Which of the Following Would Not Be Included in a CPA's

question 34

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 is the representation of management
• C) a statement that the review primarily consists of analytical procedures and inquiries
• D) a statement that the accountant has conducted a review

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Definitions:

Respiratory

Pertaining to or serving for respiration, which is the process of inhaling oxygen and exhaling carbon dioxide.

Chronic Obstructive Pulmonary Disease

A long-term inflammatory lung disease that causes obstructed airflow from the lungs, involving conditions such as emphysema and chronic bronchitis.

Frequent Infection

An increased occurrence of infections, indicating a possible immune system deficiency.

Wheezing

A high-pitched whistling sound made while breathing, often indicating a respiratory condition such as asthma.