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| An accountant has been engaged to review a nonissuer’s financial statements that contain several departures from GAAP. Management is unwilling to revise the financial statements, and the accountant believes that modification of the standard review report is inadequate to communicate the deficiencies. Under these circumstances, the accountant should A. Express a disclaimer of opinion on the financial statements and advise the board of directors that the financial statements should not be relied on. B. Determine the effects of the departures from GAAP and issue a special report on the financial statements. C. Withdraw from the engagement and provide no further services concerning these financial statements. D. Inform management that a review of the financial statements cannot be completed and request a change from a review to a compilation engagement. |