A certified accountants report on agreed-upon procedures related to managements assertion about an entitys compliance with specified

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A certified accountant’s report on agreed-upon procedures related to management’s assertion about an entity’s compliance with specified requirements should contain:

(A) A statement of limitations on the use of the report.

(B) An opinion about whether management’s assertion is fairly stated.

(C) Negative assurance that control risk has not been assessed.

(D) An acknowledgement of responsibility for the sufficiency of the procedures.

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Principles Of Auditing An Introduction To International Standards On Auditing

ISBN: 9780273684107

2nd Edition

Authors: Rick Stephan Hayes, Roger Dassen, Arnold Schilder, Philip Wallage

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