Go back to
CPA - Certified Public Accountant
The standard report issued by an accountant after reviewing the financial statements of a nonissuer should state that:
A review is limited to presenting in the form of financial statements information that is the representation of management.
A review consists of inquiries of company personnel and analytical procedures applied to financial data.
The accountant does not express an opinion or any other form of assurance on the financial statements.
The accountant did not obtain an understanding of the entity's internal control or assess control risk.
Want to practice for CPA - Certified Public Accountant ?