A Practitioner's Report on Agreed-Upon Procedures That Is in the Form

question 36

Multiple Choice

A practitioner's report on agreed-upon procedures that is in the form of procedures and findings should contain:

• A)Negative assurance that the procedures did not necessarily disclose all reportable conditions.
• B)An acknowledgment of the practitioner's responsibility for the sufficiency of the procedures.
• C)A statement of restrictions on the use of the report.
• D)A disclaimer of opinion on the entity's financial statements.