Question

During a review of a non-issuer’s financial statements, accountants are required to make certain inquiries of management. Which of the following inquiries is not required by the SSARS?
a. The basis for the preparation of financial statements.
b. Internal control deficiencies.
c. Significant transactions occurring near the end of the reporting period.
d. Material subsequent events.



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  • CreatedOctober 27, 2014
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