Question: A practitioner may perform an agreed - upon procedures engagement on prospective financial statements if which of the following is met? A . Use of
A practitioner may perform an agreedupon procedures engagement on prospective financial statements if which of the following is met?
A Use of the agreedupon procedures report is restricted.
B The practitioner sets the criteria to be used in the determination of findings.
C The client agrees that the practitioner will decide appropriate procedures to be performed.
D The prospective financial statements include a summary of significant assumptions.
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