Which of the Following Statements Should Not Be Included in an Accountant's

Multiple Choice

Which of the following statements should not be included in an accountant's standard report based on the compilation of an entity's financial statements?

A) A statement that the compilation was performed in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of CPAs.
B) A statement that the accountant has not audited or reviewed the financial statements.
C) A statement that the accountant does not express an opinion but expresses only limited assurance on the financial statements.
D) A statement that a compilation is limited to presenting, in the form of financial statements, information that is the representation of management.