Which of the following is not an AICPA standard of reporting for attestation engagements?
a. The practitioner must identify the subject matter or the assertion being reported on and state the character of the engagement in the report.
b. The practitioner must state the practitioner's conclusion about the subject matter or the assertion in relation to the criteria against which the subject matter was evaluated in the report.
c. The practitioner must obtain sufficient evidence to provide a reasonable basis for the conclusions that is expressed in the report.
d. The practitioner must state all of the practitioner's significant reservations about the engagement, the subject matter, and if applicable, the assertion related thereto in the report.
Answer: D
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