登录之后可查看解析

D is corrent because the standards apply to situations in which an accountant submits unaudited financial statements (compiled or reviewed) of a nonissuer to the client—neither of these services is considered to be submitting unaudited financial statements.
A is incorrect because it suggests that the accountant is required to comply with the standards when reproducing client-prepared financial statements.
B is incorrect because it suggests that the accountant is required to comply with the standards when reproducing client-prepared financial statements and when preparing standard monthly journal entries.
C is incorrect because it suggests that the accountant is required to comply with the standards when preparing standard monthly journal entries.