Which One of the Following Procedures Is Not a Standard

question 68

Multiple Choice

Which one of the following procedures is not a standard procedure when performing a review?

• A) Assess the internal control over financial reporting.
• B) Read the financial statements to determine whether they appear to conform to GAAP.
• C) Obtain or prepare a trial balance of the general ledger and foot and reconcile it to the general ledger.
• D) Trace the financial statement amounts to the trial balance.

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