Which of the Following Would an Accountant Not Need to Know

Multiple Choice

Which of the following would an accountant not need to know when conducting a compilation?

A) The accounting principles and practices of the industry in which the entity operates.
B) A general understanding of the nature of the entity's business transactions and the form of its accounting records.
C) The accounting basis on which the financial statements are to be presented.
D) The accountant would need to know all of the above when conducting a compilation.