Occasionally, public accounting firms are engaged to report on specified elements, accounts, and items of financial statements.
Question:
a. Discuss three types of reports that may be provided for specified elements, accounts, and items of financial statements.
b. Why should reports on the application of agreed-upon procedures to information be restricted to specified users?
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Related Book For
Principles of Auditing and Other Assurance Services
ISBN: 978-0078025617
19th edition
Authors: Ray Whittington, Kurt Pany
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