In a Review Engagement, Which of the Following Is Least

question 5

Multiple Choice

In a review engagement, which of the following is least likely to occur during the engagement?

• A) analytical procedures
• B) enquiries with management and other personnel
• C) substantive audit procedures
• D) review of the internal controls of the entity.

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Definitions:

Principal's Conduct

Actions or behaviors of a principal (party who has authorized an agent to act on their behalf) that can affect the principal's legal rights and liabilities.

Express Ratification

The explicit approval or confirmation of an act or contract by all parties involved, often necessary for the act's validity.

Manifests Assent

The demonstration of agreement to the terms of a contract, often through an overt action or explicit consent.

Legal Relations

The relationships between individuals or organizations that are defined and regulated by law, including rights, duties, and liabilities.