Which assertion is generally most difficult to attest to with respect to personal financial statements? Existence and occurrence. Rights and obligations. Completeness. Valuation. LO 19-2 Financial statements prepared following which of the following are most likely to be considered a special-purpose financial reporting framework? Generally accepted accounting principles. International Financial Reporting Standards. Financial reporting standards of a foreign nation. The cash basis of accounting. LO 19-7,9 In which of the following reports should a CPA not express limited assurance? A standard compilation report on financial statements of a nonpublic entity. A standard review report on interim financial statements of a public entity. A standard review report on financial statements of a nonpublic entity. A comfort letter on financial information included in a registration statement filed with the Securities and Exchange Commission.