In a review service where the client has failed to follow GAAP, the accountant is:
a. not required to determine the effect of a departure if management has not done so, but that fact must be disclosed in the report.b. required to determine the effect of a departure if management has not done so, and that fact must be disclosed in the report.
c. not required to determine the effect of a departure if management has not done so, and that fact need not be disclosed in the report.
d. required to determine the effect of a departure if management has not done so, and that fact need not be disclosed in the report.