
微信扫一扫
实时资讯全掌握
Prior to commencing the compilation of financial statements of a nonpublic entity, the accountant should A. Verify that the financial information supplied by the entity agrees with the books of original entry. B. Complete the preliminary phase of the consideration of the entity’s internal control. C. Acquire a knowledge of any specialized accounting principles and practices used in the entity’s industry. D. Perform analytical procedures sufficient to determine whether fluctuations among account balances appear reasonable. |