An Accountant Who Reviews the Financial Statements of a Nonissuer

Multiple Choice

An accountant who reviews the financial statements of a nonissuer should issue a report stating that a review:

A) Is substantially less in scope than an audit.
B) Provides negative assurance that the internal control structure is functioning as designed.
C) Provides only limited assurance that the financial statements are fairly presented.
D) Is substantially more in scope than a compilation.