A is corrent because departures from generally accepted accounting principles, which include adequate disclosure, require modification of the accountant’s report.
B is incorrect because the professional standards state that a lack of consistency in the application of accounting principles affecting interim financial information will not cause the accountant to modify the review report.
C is incorrect because an uncertainty affecting interim financial information would not cause the accountant to modify the review report.
D is incorrect because reference to another accountant is not considered a modification of the report.
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