Social Studies, 21.03.2020 06:55 ElizaSchuyler10

When an independent CPA assists in preparing the financial statements of a publicly held entity, but has not audited or reviewed them, the CPA should issue a disclaimer of opinion. In such situations, the CPA has no responsibility to apply any procedures beyond

a. Documenting that internal control is not being re-lied on
b. Reading the financial statemants for obvious material misstatements
c. Ascertaining whether the financial statements are in conformity with GAAP
d. Determining whether management has elected to omit substantially all required disclousers.

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When an independent CPA assists in preparing the financial statements of a publicly held entity, but...