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Jeff - another71.com on "Test Your Might: AUD MCQ - Accounting & Review Services"

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Let's see what you got, NINJAs:

An accountant has been asked to compile the financial statements of a nonpublic company on a prescribed form that omits substantially all the disclosures required generally accepted accounting principles. If the prescribed form is a standard pre-printed form adopted by the company’s industry trade association, and is to be transmitted only to such association, the accountant

a. Need not advise the industry trade association of the omission of all disclosures.
b. Is precluded from issuing a compilation report when all disclosures are omitted.
c. Should express limited assurance that the financial statements are free of material misstatements.
d. Should disclose the details of the omissions in separate paragraphs of the compilation report

Source: Wiley Test Bank

Link: http://www.another71.com/products-page/wiley-software/


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