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:

Class Interval

The range of values into which data are grouped for frequency distribution purposes, often used in histograms.

Histogram

A graphical representation of data using bars of different heights to show the frequency of data in successive intervals.

Frequency Polygon

A graphical representation of the distribution of a dataset that shows how often each value occurs, connecting the middle of each interval.

Histogram

A graphical representation of the distribution of numerical data, often displaying the frequency of data points within specified intervals.