An auditor may accept an engagement to
perform specified procedures on the specific
subject matter of specified elements,
accounts, or items of a financial statement if
a. The report does not list the procedures
performed.
b. The auditor is also the entity's continuing
auditor.
c. The financial statements are prepared in
accordance with a special purpose
framework.
d. Use of the report is restricted
perform specified procedures on the specific
subject matter of specified elements,
accounts, or items of a financial statement if
a. The report does not list the procedures
performed.
b. The auditor is also the entity's continuing
auditor.
c. The financial statements are prepared in
accordance with a special purpose
framework.
d. Use of the report is restricted