1. When the summary statements are not accompanied by the audited statements, the auditor should

A) Withdraw from the engagement.

B) Express limited assurance that the summary financial statements conform with GAAP.

C) Evaluate whether the summary statements clearly describe where the audited statements are available.

D) Disclaim an opinion.

2. If management omits all required supplementary information (RSI) from the accompanying financial statements of a nonissuer, the auditor should

A) Withdraw from the engagement.

B) Express a qualified opinion.

C) Describe the omission in a separate section of the report.

D) Present the information.

3. The primary purpose of the engagement letter is to:

A) emphasize that the auditor's certification of the financial statements is for the client's use only

B) provide a written record of the auditor and client responsibilities concerning the audit

C) schedule the timing of the auditing procedures

D) inform management of the auditing procedures the auditor plans to use