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An accountant has been asked to compile the financial statements of a privately held company on a prescribed form that omits substantially all the disclosures required by generally accepted accounting principles. If the prescribed form is a standard pre-p

05 / 03 / 2018 Assignment

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An accountant has been asked to compile the financial statements of a privately held company on a prescribed form that omits substantially all the disclosures required by generally accepted accounting principles. If the prescribed form is a standard pre-printed form adopted by the company’s industry trade association and is to be transmitted only to such association, the accountant: (Points : 2)
Should disclose the details of the omissions in separate paragraphs of the compilation report.
Need not advise the industry trade association of the omission of the disclosures.
Should express limited assurance that the financial statements are free of material misstatements.
Is precluded from issuing a compilation report when all disclosures have been omitted.


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