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An independent CPA is in public practice and is without___________________ with respect to his/her client.
The three different kinds of accountant’s reports based on the level of service are __________,____________, and _________________.
Audits are performed in accordance with_______________________________,which are technical guidelines established by the AICPA.
The purpose of an audit is to issue financial statements that____________________and are ________________________________________.
A__________________in an auditor’s report is one that clearly states that the financial statements are presented fairly and in accordance with GAAP’
In an auditor’s report, a qualified opinion has_____________conditions.
In an auditor’s report, an____________________________________states that the financial statements do not present fairly and are not in conformity with GAAP.
In an auditor’s report, a_________________________________states that the auditor is not expressing an opinion because the auditor was unable to conduct an audit sufficient to issue any opinion.
The purpose of review is the express____________________________________that no material changes are required to the financial statement.
A review is not designed to express an ___________________________________
The objective of a compilation is to ______________________________________________________________________________________________________________________________________________________
A company owning a controlling interest in another company is called a ___________and the controlled company is a ________________________________
In a parent-subsidiary relationship, the parent must issue_______________________financial statements.
Consolidated financial statements include the financial results of the_____________and its________________________________,but any_______________________are eliminated.
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