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An Accountant Is Asked to Issue a Review Report on the Balance

Question 358

Multiple Choice

An accountant is asked to issue a review report on the balance sheet, but not on other related statements. The scope of the inquiry and analytical procedures has not been restricted, but the client failed to provide a representation letter. Which of the following should the accountant issue under these circumstances?


A) Review report with a qualification.
B) Review report with a disclaimer.
C) Review report and footnote exceptions.
D) Compilation report with the client's consent.

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