Split$-$level reporting is generally discouraged by the profession. Which of the following is the bestreason this type of reporting is discouraged?

A

It is prohibited by the accounting and auditing literature.

B

Practitioners performing audits and those performingcompilations and review would have to agree on thewording of the report, and only one practitioner must takeresponsibility.

C

The cost to the client for a split$-$level report is not costbeneficial$.$

D

The use of split$-$level reporting has the potential to causeconfusion on the part of report$-$users.