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An auditor may report on summary financial statements that are derived from a complete set of audited financial statements only if the auditor A. Presents the summary financial statements in comparative form with the prior year’s summary financial statements. B. Determines that the summary financial statements include all the disclosures necessary for the complete set of financial statements. C. Indicates whether the information is fairly stated in all material respects in relation to the complete financial statements. D. Expresses an unmodified opinion on the audited financial statements from which the condensed financial statements are derived. |