Which of the Following Is Correct Relating to an Engagement

Multiple Choice

Which of the following is correct relating to an engagement to apply agreed-upon procedures to prospective financial statements?

A) Use of the report is restricted to the specified users.
B) Such engagements are permissible for forecasts but not for projections.
C) Responsibility for the adequacy of the procedures performed is taken by the practitioner.
D) Such engagements are not permissible under the professional standards.