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Which of the Following Statements Is Not a Reporting Standard

Question 28

Multiple Choice

Which of the following statements is not a reporting standard for an assurance engagement?


A) A conclusion whether the assertion is presented in conformity with established or stated criteria.
B) A statement of whether the practitioner has significant reservations about the engagement.
C) Identification of the assertion(s) being reported on.
D) An indication by the accountant of responsibility to update the report.

Correct Answer:

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