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rosenrot rosenrot
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A year ago
When the accountant has performed a review and has determined that no material changes to the financial statements are needed, the first paragraph of the review report

▸ expresses positive assurance about the financial statements.

▸ notes the accountant's responsibility to conduct the review.

▸ identifies the entity and the period of financial statements subject to the review.

▸ specifies that management is responsible for the financial statements.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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diana72gdiana72g
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