While Auditing the Financial Statements of a Nonissuer, a CPA

Multiple Choice

While auditing the financial statements of a nonissuer, a CPA was requested to change the engagement to a review in accordance with Statements on Standards for Accounting and Review Services (SSARS) because of a scope limitation. If the CPA believes the client's request is reasonable, the CPA's review report should:

A) Refer to the scope limitation that caused the change. II. Describe the auditing procedures that have already been applied.
B) I only.
C) II only.
D) Both I and II.
E) Neither I nor II.