Which of the Following Procedures Is Usually Performed by the Accountant

question 607

Multiple Choice

Which of the following procedures is usually performed by the accountant in a review engagement of a nonissuer?

• A) Sending a letter of inquiry to the entity's lawyer.
• B) Comparing the financial statements with statements for comparable prior periods.
• C) Confirming a significant percentage of receivables by direct communication with debtors.
• D) Communicating significant deficiencies discovered during the study of the internal control structure.

---

Definitions:

Antisocial Personality Disorder

A psychiatric disorder manifesting as a chronic inclination to neglect or breach other people's rights.

Cognitive-behavioral

Pertains to a therapeutic approach that addresses dysfunctional emotions, behaviors, and cognitions through a goal-oriented, systematic process.

Psychodynamic

A psychological theory or approach that emphasizes unconscious psychological processes (e.g., desires, thoughts, and motivations) and their effects on human behavior and relationships.

Pseudocommando Mass Murderer

An individual who commits mass murder with detailed planning and a sense of a mission, often involving a quest for revenge or a belief in a particular ideology.