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When an accountant performs a review of the financial statements of a nonissuer, (s)he:

A) Need not issue a report unless (s)he considers the statements misleading.

B) Is primarily concerned with the entity's internal controls, especially its accounting system.

C) Seeks to establish a reasonable basis for providing limited assurances about the statements.

D) Must perform tests of the details of transactions and balances.

Accounting Basics, Accounting

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  • Reference No.:- M944189

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