During a Review of Financial Statements of a Nonpublic Entity

question 12

Multiple Choice

During a review of financial statements of a nonpublic entity, the CPA would be least likely to

• A) Perform analytical procedures designed to identify relationships that appear to be unusual.
• B) Obtain written confirmation from banks regarding loans to the entity.
• C) Obtain reports from other accountants who reviewed a portion of the total entity.
• D) Read the financial statements and consider their conformance with generally accepted accounting principles.