(Appendix)The attestation standards do not require the attestation report to include a statement that
A) Provides a conclusion whether the subject matter is presented in conformity with established or stated criteria.
B) Indicates that the practitioner has significant reservations about the engagement.
C) Identifies the subject matter or assertion being reported on.
D) Indicates that the accountant assumes no responsibility to update the report.

Question

Quizplus · Accepted Answer

The attestation standards do not require a statement indicating that the accountant assumes no responsibility to update the report. Such a statement may be included voluntarily by the practitioner, but it is not a required element of the attestation report. The other three statements listed (providing a conclusion, indicating significant reservations, and identifying subject matter/assertions) are required elements of the attestation report.

(Appendix)The Attestation Standards Do Not Require the Attestation Report to Include