Moore, CPA, has been asked to issue a review report on the balance sheet of Dover Co., a nonissuer. Moore will not be reporting on Dover's statements of income, retained earnings, and cash flows. Moore may issue the review report provided the:
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a. | Specialized accounting principles and practices of Dover's industry are disclosed. | |
b. | Balance sheet is presented in a prescribed form of an industry trade association. | |
c. | Scope of the inquiry and analytical procedures has not been restricted. | |
d. | Balance sheet is not to be used to obtain credit or distributed to creditors. |
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