A nonissuer requests that a CPA chsange an audit engagement to a review engagement. If the accountant agrees

to the change, how, if at all, should the accountant's review report be modified?

A$.$ The accountant should issue the review report without mentioning the change in engagement.

B$.$ The accountant should include in the review report a disclaimer of an audit opinion.

C$.$ The accountant should include in the review report the circumstances that resulted in the change in

engagement.

D$.$ The accountant should include in the review report a reference to the original engagement but not

the reason for the change.