Which of the Following Describes How the Objective of a Review

Multiple Choice

Which of the following describes how the objective of a review of financial statements differs from the objective of a compilation engagement?

A) The primary objective of a review engagement is to test the completeness of the financial statements prepared, but a compilation tests for reasonableness.
B) The primary objective of a review engagement is to provide positive assurance that the financial statements are fairly presented, but a compilation provides no such assurance.
C) In a review engagement, accountants provide limited assurance, but a compilation expresses no assurance.
D) In a review engagement, accountants provide reasonable or positive assurance that the financial statements are fairly presented, but a compilation provides limited assurance.