Which of the Following Is Not an Accurate Statement Regarding

Which of the following is not an accurate statement regarding agreed-upon procedures engagements?

A) These engagements are also known as procedures and findings engagements.
B) A report for such an engagement describes the findings resulting from the procedures, but cannot describe the procedures agreed upon.
C) All agreed-upon procedure engagements are now under the scope of attestation standards.
D) Agreed-upon procedures engagements appeal to CPAs because management, or a third-party user, specifies the procedures they want done.

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