An accountant who reviews the financial statements of a nonpublic entity should issue a report stating that
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An accountant who reviews the financial statements of a nonpublic entity should issue a report stating that a review
a. Is substantially less in scope than an audit.
b. Provides negative assurance that the internal control structure is functioning as designed.
c. Provides only limited assurance that the financial statements are fairly presented.
d. Is substantially more in scope than a compilation.
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Related Book For
Auditing Integrated Concepts And Procedures
ISBN: 9781260299397
5th Edition
Authors: Donald H. Taylor, G. William Glezen
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