Select the best answer. When a scope restriction causes the client to request a change in an engagement from an audit to a review or compilation or a review to a compilation, the accountant should do which of the following? A. B. Agree to perform the lower level of service only if the scope restriction does not affect the compilation or the review. Evaluate the possibility that information affected by the scope restriction may be incorrect, incomplete, or otherwise unsatisfactory. C. Indicate the audit scope restriction in the compilation or review report. D. Standards prohibit performing a lower level of service. Select the best diswet. Regarding representation letters in a review engagement, SSARS requires which of the following? O A. B. A representation letter is only required in a review engagement where the scope of inquiries has been limited. current management must provide the representations for the periods they were present, not for periods they were not. C. The accountant obtains a representation letter. D. These are documents required in audits and should not be a part of a review engagement. Select the best answer. When using the cash basis of accounting, the disclosures of income and expense would generally not include which of the following? A. An explanation if income tax is not provided for. B. Explanation of ratio of taxes to earnings per share. C. The amount of tax credits. D. The amount of unused net operating losses and carrybacks, including expiration dates