Which of the following statements should not be included in an accountant's standard report based on the compilation of an entity's financial statements?
选项:
A: A statement that the accountant performed the compilation engagement in accordance with Statements on Standards for Accounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA .
B: A statement that the accountant has not audited or reviewed the financial statements .
C: A statement that the accountant does not express an opinion but expresses only limited assurance on the financial statements .
D: A statement that management is responsible for the financial statements .
发布时间:2024-05-05 13:01:01