During a review of the financial statements of a nonpublic entity, the CPA finds that the financial statements contain a material departure from generally accepted accounting principles. If management refuses to correct the financial statement presentations, the CPA should:

A. Disclose the departure in a separate paragraph of the report.
B. Issue an adverse opinion.
C. Issue a compilation report.
D. Attach a note explaining the effects of the departure.


Answer: A

Business

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