A Practitioner's Report on Agreed-Upon Procedures That Is in the Form

Multiple Choice

A practitioner's report on agreed-upon procedures that is in the form of procedures and findings should contain:

A) Negative assurance that the procedures did not necessarily disclose all significant deficiencies in internal control.
B) An acknowledgment of the practitioner's responsibility for the sufficiency of the procedures.
C) A statement of restrictions on the use of the report.
D) A disclaimer of opinion on the entity's financial statements.