USCPA每日一练之AUD【2015-11-12】

高顿网校2015-11-12 18:51Lynn.yu
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　　An accountant’s standard report on a compilation of a projection should not include a statement that

　　A. There will usually be differences between the forecasted and actual results.

　　B. The hypothetical assumptions used in the projection are reasonable in the circumstances.

　　C. The accountant has no responsibility to update the report for future events and circumstances.

　　D. The compilation of a projection is limited in scope.

　　Answer:B

　　This answer is correct because the accountants do not indicate that the hypothetical assumptions used in the projection are reasonable.

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