Which of the Following Should Not Be Included in an Accountant's

question 3

Multiple Choice

Which of the following should not be included in an accountant's standard report based upon the compilation of an entity's financial statements?

• A)A statement that a compilation is limited to presenting in the form of financial statements information that is the representation of management.
• B)A statement that the compilation was performed in accordance with standards established by the American Institute of CPAs.
• C)A statement that the accountant has not audited or reviewed the financial statements.
• D)A statement that the accountant does not express an opinion but expresses only limited assurance on the financial statements.