During a Review of the Financial Statements of a Nonpublic

Multiple Choice

During a review of the financial statements of a nonpublic entity,the CPA finds that the financial statements contain a material departure from generally accepted accounting principles.If management refuses to correct the financial statement presentations,the CPA should:

A) Disclose the departure in a separate paragraph of the report.
B) Issue an adverse opinion.
C) Attach a note explaining the effects of the departure.
D) Issue a compilation report.