Statements on Standards for Accounting and Review Services (SSARS) Require

question 51

Multiple Choice

Statements on Standards for Accounting and Review Services (SSARS) require an accountant to report when the accountant has

• A) Typed client-prepared financial statements, without modification, as an accommodation to the client.
• B) Provided an entity with a financial statement format that does not include dollar amounts, to be used by the entity in preparing financial statements.
• C) Proposed correcting journal entries to be recorded by the client that change client-prepared financial statements.
• D) Generated, through the use of computer software, financial statements prepared in accordance with a comprehensive basis of accounting other than GAAP.

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Definitions:

Constitutional Union Party

A political party in the United States formed in 1860, which sought to avoid secession by focusing on the Constitution and the Union without addressing the contentious issue of slavery.

Upper South

A subregion of the southeastern United States, typically considered to include states like Virginia, North Carolina, and Tennessee, known for their distinct historical, economic, and cultural characteristics compared to the Deep South.

John Bell

A Tennessee politician who was the Constitutional Union Party candidate for president in 1860, known for his moderate stance on the issue of slavery.

Elkhorn Tavern

A historically significant building located within Pea Ridge National Military Park in Arkansas, known for its role during the Civil War.