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| Which of the following procedures would a CPA ordinarily perform when reviewing the financial statements of a nonissuer in accordance with Statements on Standards for Accounting and Review Services (SSARS)? A. Obtain an understanding of the entity’s internal control components. B. Apply year-end cutoff tests for the sales and purchasing functions. C. Compare the financial statements with budgets or forecasts. D. Document whether control risk is assessed at or below the maximum level. |