This question is related to other public accounting services and reports. For each statement, description, or phrase (1-5), indicate the related type of engagement or report (A-F).
A. Reports on elements, accounts, or items of a financial statement
B. Reports on compliance with contractual agreements or regulatory requirements
C. Reports on the agreed-upon procedures
D. Reports on internal control
E. Reviews of unaudited financial statements of a nonissuer
F. Compilations of financial statements
____ 1. Management issues a separate report containing assertions.
____ 2. “In our opinion, the schedule of inventory referred to above presents fairly, in all material respects
____ 3. They are substantially less in scope than an audit in accordance with generally accepted auditing standards.
____ 4. They are examinations or agreed-upon procedures about conforming to the rules and regulations of a regulatory agency.
____ 5. The reports identify specific users and describe the procedures specified by the users in detail.
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