A practitioner's report on agreed-upon procedures that is in the form of procedures and findings should contain:
A) Negative assurance that the procedures did not necessarily disclose all reportable conditions.
B) An acknowledgment of the practitioner's responsibility for the sufficiency of the procedures.
C) A statement of restrictions on the use of the report.
D) A disclaimer of opinion on the entity's financial statements.
Correct Answer:
Verified
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