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A CPA's Report on Agreed-Upon Procedures Related to Management's Assertion

Question 48

Multiple Choice

A CPA's report on agreed-upon procedures related to management's assertion about an entity's compliance with specified requirements should contain


A) A statement of limitations on the use of the report.
B) An opinion about whether management's assertion is fairly stated.
C) Negative assurance that control risk has not been assessed.
D) An acknowledgement of responsibility for the sufficiency of the procedures.

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