903.4 Actions Necessary When the Information Is Incorrect, Incomplete, or Otherwise Unsatisfactory.
Although it is not a requirement, the accountant may have made
inquiries or performed other procedures to verify, corroborate, or
review information supplied by the client.
- Based on the results of these
- inquiries or procedures, knowledge gained from prior engagements, or the
- financial statements themselves, the accountant may become aware that
- the information supplied by the client is incorrect, incomplete, or
- otherwise unsatisfactory for the purpose of compiling financial
- statements. In such a case, the accountant should obtain additional or
- revised information. If the client refuses to provide the requested
- information, the accountant should withdraw from the engagement.