Select from the option list provided whether each statement or item below related to a compilation report should be included in (1) a report, (2) only in a modified report, or (3) not in any report. (Assume that the accountant does not withdraw from the engagement.) Each choice may be used once, more than once, or not at all.

Statement or item	Inclusion
1.Areferencetothefairnessofthefinancialstatements.
2. A statement that management is responsible for the financial statements.
3. A reference to generally accepted auditing standards.
4. A paragraph including the phrase "except for."
5. An indication that the practitioner is not independent.
6. An indication of the names of statements compiled.
7. An indication that a compilation engagement includes inquiries of management.
8. A separate paragraph to explain that management omitted the notes to the financial statements.
9. A date of completion of the engagement.
10. A reference to a going concern issue.