Which of the Following Would not be Included in a CPA's

question 50

Multiple Choice

Which of the following would not be included in a CPA's report based upon a review of the financial statements of a nonpublic entity?

• A)A statement that the review was in accordance with generally accepted auditing standards.
• B)A statement that all information included in the financial statements are the representations of management.
• C)A statement describing the nature of the procedures performed.
• D)A statement describing the auditor's conclusions based upon the results of the review.

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Definitions:

Congruence

Refers to the alignment or agreement between one’s internal feelings and external expressions, often highlighted in therapeutic relationships.

Spontaneity

The quality of being spontaneous; acting on impulse or without premeditation.

Supporting Nonverbal Behaviors

Nonverbal actions or gestures that reinforce verbal communication and show empathy or understanding towards others.

Empathic Responding

The act of responding to another's emotional state by understanding, feeling, and communicating that understanding back to them.