The Accountant's Standard Report for a Compilation Service Would Not

Multiple Choice

The accountant's standard report for a compilation service would not include a statement that

A) A compilation service has been performed in accordance with standards established by the AICPA.
B) Financial statement information is the representation of the owners of the business.
C) Compilation service consists primarily of inquiries of company personnel and analytical procedures applied to financial data.
D) Financial statements have not been audited or reviewed and the accountant does not express an opinion or any other form of assurance.