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Which of the following representations may an accountant make implicitly when issuing a report on the compilation of a nonissuers financial statements? A compilation consists

Which of the following representations may an accountant make implicitly when issuing a report on the compilation of a nonissuers financial statements?

A compilation consists principally of inquiries and analytical procedures.

The accountant does not express any assurance on the financial statements.

The financial statements have not been audited.

The accountant is independent with respect to the entity.

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