Question

Which of the following statements should be included in a practitioner’s report on the application of agreed- upon procedures?
a. A statement that the practitioner performed an examination of prospective financial statements.
b. A statement of scope limitation that will qualify the practitioner’s opinion.
c. A statement referring to standards established by the AICPA.
d. A statement of negative assurance based on procedures performed.



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  • CreatedOctober 27, 2014
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