Which of the following statements would be appropriate in an accountant’s report on compiled financial statements of a nonissuer prepared in accordance with Statements on Standards for Accounting and Review Services (SSARS)?
　　A. A compilation is substantially less in scope than an audit in accordance with generally accepted auditing standards (GAAS).
　　B. A compilation is limited to presenting in the form of financial statements information that is a representation of management.
　　C. We are not aware of any material modifications that should be made to the accompanying financial statements.
　　D. A compilation is performed to obtain reasonable assurance about whether the financial statements are free from material misstatement.
　　Answer:B
　　B is corrent because compilation reports include a statement indicating that a compilation is limited to presenting in the form of financial statements information that is the representations of management.
　　A is incorrect because a compilation report does not indicate that it is less in scope than an audit.
　　C is incorrect because compilations provide no such assurance.
　　D is incorrect because a compilation report includes no assurance.