Auditors Issue Several Types of 'Special Audit Reports

Multiple Choice

Auditors issue several types of 'special audit reports.' Which of the following circumstances wouldnot require the issuance of a special audit report?

A) The auditor has been retained to audit only the current assets.
B) The auditor has been retained to review the internal control system, not the financial statements.
C) The client's financial statements are prepared using the accrual basis.
D) The client's financial statements are prepared using the cash basis.