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來源: 正保會(huì)計(jì)網(wǎng)校 編輯： 2017/03/10 09:05:41　字體：大 小

When an accountant compiles projected financial statements, the accountant's report should include a separate paragraph that:

a.Identifies the accounting principles used by management.

b.Describes the limitations on the projection's usefulness.

c.Describes the differences between a projection and a forecast.

d.Expresses limited assurance that the actual results may be within the projection's range.



【答案解析】B

Choice "b" is correct. The report on compiled projected financial statements should include a separate paragraph that describes the limitations on the usefulness of the presented statements.

Choice "c" is incorrect. The accountant's report on a compilation of a forecast or a projection does not describe the differences between them.

Choice "a" is incorrect. The report would not identify the accounting principles used by management.

Choice "d" is incorrect. A report on compiled projected financial statements does not express any assurance regarding the achievability of results.

【我要糾錯(cuò)】 責(zé)任編輯：素su

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