試題詳解

19. The auditors' best course of action with respect to "other information (not including required supplemental information)" included in an annual report containing the auditors' report is to:
(A) Read and consider the manner of presentation of the "other financial information."
(B) Indicate in the auditors' report, that the "other financial information" is only compiled.
(C) Consider whether the "other financial information" is accurate by performing a limited review.
(D) Obtain written representations from managements as to the material accuracy of the "other financial information."