If supplementary information is client-prepared, and the accountant is not willing to take responsibility for the information, he or she should do which of the following? A. Add a separate paragraph to the report indicating these facts and that the supplementary information has not been compiled, reviewed, or audited. B. Disclaim an opinion on the supplementary information. C. D. Include a client-prepared report on the supplementary information along with the report on the financial statements. Insist that the supplementary information should not be included in a document that also includes the financial statements. If in a review engagement, the client refuses to provide the accountant with a management representation letter, the accountant would normally do which of the following? A. Issue a compilation report. B. Issue a qualified review report with an additional paragraph which states that management has refused to furnish the representation letter. C. Issue the standard review report. D. Withdraw from the engagement. In deciding the extent and type of inquiries to use in a review engagement, the accountant should consider all except which of the following? A. Accounting personnel qualifications for the jobs done. B. Control risk based on the study and evaluation of internal control. C. Deficiencies in the accounting system that affect statements. D. Nature and significance of the item being reviewed. When a prescribed form includes a preprinted report that the accountant is asked to sign, what is the best course of action? A. B. C. D. To leave the preprinted report unsigned and attach a report, worded by the accountant, to the prescribed form. To sign the preprinted report and attach a report, worded by the accountant, to the prescribed form. To sign the preprinted report if it includes wording closely related to the wording recommended in SSARS. To sign the preprinted report only in those circumstances where the prescribed form calls for a departure from GAAP