On February 9, Brown, CPA, Expressed an Unqualified Opinion on the Financial

Multiple Choice

On February 9, Brown, CPA, expressed an unqualified opinion on the financial statements of Web Co. On October 9, during a peer review of Brown's practice, the reviewer informed Brown that engagement personnel failed to perform a search for subsequent events for the Web engagement. Brown should first:

A) Request Web's permission to perform substantive procedures that would provide a satisfactory basis for the opinion.
B) Inquire of Web whether there are persons currently relying, or likely to rely, on the financial statements.
C) Take no additional action because subsequent events have no effect on the financial statements that were reported on.
D) Assess the importance of the omitted procedures to Brown's present ability to support the opinion.