An Accountant's Review Engagement Report Would NOT Include a Statement

Multiple Choice

An accountant's review engagement report would NOT include a statement that ________.

A) the engagement was performed in accordance with generally accepted auditing standards (GAAS)
B) an accountant reviews information supplied by the company
C) a review does not constitute an audit and an audit opinion is not expressed on the financial statements
D) the accountant is not aware of any material departure from generally accepted accounting standards (GAAP)