Which of the Following Procedures Is Not Usually Performed by the Accountant

question 834

Multiple Choice

Which of the following procedures is not usually performed by the accountant during a review engagement of a nonissuer?

• A) Inquiring about actions taken at meetings of the board of directors that may affect the financial statements.
• B) Issuing a report stating that the review was performed in accordance with standards established by the AICPA.
• C) Reading the financial statements to consider whether they conform with generally accepted accounting principles.
• D) Communicating any material weaknesses discovered during the consideration of internal control.