Which of the following is correct relating to an accountant’s responsibility when submitting compiled financial statements to the management of a client that has informed the auditor that the financial statements are for management use only?
　　A. Every page of the financial statements should have a restriction such as "Restricted for Management’s Use Only."
　　B. A restricted-use compilation report must be included with the financial statements.
　　C. The accountant must document this restriction in an engagement letter.
　　D. The accountant must perform substantive tests of control to obtain assurance that use of the financial statements will be so restricted.
　　Answer:A
　　A is corrent because the restriction must be indicated on each page of the financial statements.
　　B is incorrect because no such restricted-use compilation reports must be included with the financial statements.
　　C is incorrect because the restriction may either be documented in an engagement letter or through issuance of a compilation report.
　　D is incorrect because an accountant may rely on management’s representation without further inquiry, unless information contradicting management’s representation comes to the accountant’s attention.