Statements on Standards for Accounting and Review Services (SSARS)require an Accountant

question 8

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 a client with a financial statement format that does not include dollar amounts, to be used by the client 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:

Environmental Audit

An assessment designed to evaluate an organization's compliance with environmental laws and regulations, and its impact on the environment.

Contaminants

Substances that make something impure or unsuitable by contact or mixture.

Common Law

A body of unwritten laws based on legal precedents established by the courts, influencing and governing aspects of civil, criminal, and administrative matters.

Cumulative Damage

The total damage that accumulates over time due to continuous or repeated actions.