Which of the following reporting options is least likely with regard to supplementary information that is required by GAAP?
选项:
A: The auditor's report on the financial statements includes an other-matter paragraph stating that the auditor has applied the required procedures.
B: A disclaimer of opinion is issued on supplementary information.
C: The auditor's report on the financial statements includes both an opinion on the supplementary information and a statement restricting the use of the report.
D: The auditor's report on the financial statements includes an opinion regarding whether the supplementary information is fairly stated in all material respects in relation to the financial statements taken as a whole.
发布时间:2024-05-23 19:54:57