Compiled Financial Statements of a Nonpublic Entity Should Be Accompanied

Multiple Choice

Compiled financial statements of a nonpublic entity should be accompanied by a report stating that

A) The scope of the accountant's procedures has not been restricted in testing the financial information that is the representation of management.
B) The accountant assessed the accounting principles used and significant estimates made by management.
C) The accountant does not express an opinion or any other form of assurance on the financial statements.
D) A compilation consists primarily of inquiries of entity personnel and analytical procedures applied to financial data.