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D is corrent. A compilation does not require the accountant to obtain a management representation letter, while a review does.
A is incorrect. A compilation does not require the accountant to obtain a management representation letter, while a review does.
A is incorrect. A compilation does not require the accountant to obtain a management representation letter, while a review does.
A is incorrect. A compilation does not require the accountant to obtain a management representation letter, while a review does.