Practice Quiz

Forensic Accounting

Category - Specialized Forensic Knowledge

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Which of the following is NOT included in a set of financial statements?
  1. Notes by the Auditor
  2. Statement of Financial Position
  3. Statement of Comprehensive Income
  4. Notes to the Financial Statements
Explanation
Answer: A - Notes by the auditor is not included in a set of financial statements maintained by an entity. However, Statement of Financial Position, Statement of Comprehensive Income, and Notes to the Financial Statements are all key components of financial statements.
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