An Accountant Performing a Compilation or Review of the Financial

Multiple Choice

An accountant performing a compilation or review of the financial statements of a nonissuer should:

A) Be able to justify departures from SSARS.
B) Never depart from SSARS guidelines.
C) Exercise professional judgment in applying SSARS, since they are considered recommendations as opposed to standards.
D) Not depart from Statements on Auditing Standards.