The Accountant's Standard Report for a Review Service Would Not

question 20

Multiple Choice

The accountant's standard report for a review service would not include a statement that

• A) A review service was performed in accordance with AICPA generally accepted auditing standards.
• B) All information included in the representation of the management of the business.
• C) A review consists primarily of making inquiries and performing analytical procedures.
• D) The accountant is not aware of any material modifications that should be made to make this financial statement conform to generally accepted accounting principles.

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Definitions:

Grammatical Form

The structure and arrangement of words in sentences, which follow specific syntactic rules of a language.

Language Acquisition

The process by which humans learn to comprehend and communicate language, typically during childhood.

Satire

The use of irony, derision, or wit to expose folly or wickedness.

Irony

The use of words to convey a meaning that is the opposite of its literal meaning, often for humorous or emphatic effect.