Which of the Following Procedures Is Usually Performed by the Accountant

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.