Which of the following procedures is not appropriate for examining or reviewing pro forma financial information?
A) Obtaining less evidence in an examination engagement than in a review engagement.
B) Obtaining an understanding of the underlying transaction or event.
C) Discussing management's assumptions regarding the effects of the transaction or event.
D) Evaluating whether pro forma adjustments are completely recorded.

Question

Quizplus · Accepted Answer

Obtaining less evidence in an examination engagement than in a review engagement would not be appropriate as examination engagements require more extensive evidence gathering compared to review engagements.

Which of the Following Procedures Is Not Appropriate for Examining