Whether hp report is rppropriate b 1heo extent of the

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whether +:hp report is Rppr.opria.te. ~ b. '1'hEo extent of the --ev.i.ew rlcpends on t:hP complexity· of the cngagerne'1t and tl:e r;_~k :h.lt t.he reporc might not be af>pt:op~·iate in the r:i .ccums ta:1ce.s. c. The J.:(.:VlC:W r:educes the resp8nsibiliries of the engdgen,ent [.'d c:ner. ,:L An engac;e;·,1e'1t quo.l.i.t'/ r::uf'trol r'2vic.w ;ra:,: OC CO:Jd .. cted b,o: cc,re tne end of t~e 2ngagernent. 61. PSQCl rf'c~llir.es c::Jmplai:->ts f'r.d a:.'.egal 'i.oLs ac,ainst; th,-:: f'. r.rn tc· be 63. dealt· wltt1 ap).Jropriately. C'.Jn1Gla'~nts anc.: c:lleg."ltions rna' C'>me f:-crn: .. r::.~·:;l pe:;-.sonnel Cl1.en1 s OU.eL t 'n ,_d parties ;\ y,~s Yes Po tJo Yes Yes c Yes lk No D :~s Tr~E' [~hr,~s~ "the rer:ort 5'hcd1 sta~.e whethe.c the:: .financi.Jl st3Len;enL:; d.re presenteci ir. c>cc;ordanca w.itiJ genera.L'y a:::cepted account:.ng pr~nciples." s:wuld be :onstruf!c.~ tc requi.r;e: a. Jv1 ~m:::>lied n.easure of' fai.r.·r.ess. c. i.\11 objec:t1ve 1ne?.sure of CC'rnpliance . b. A stat~nent ot fact b~ the CPA. d. .ru:. opj.nion by t!-.e auditor. a. b. Which of ::he follov;ins; Des t ·Q.,escr.i.be.s d~e· c<1re? Tact in <'!Voiding lega.i .'.ia>)iL ty c. :keasona.ble · ir..fal1 i bi li ty Requi::;ite sk:i.ll and diligE:.H<:e c. Freedom f.::o;n undue i r,flnence
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  • Fall '16
  • ......, CPA firm, d.n auditor a.

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