Which of the Following Is Not a Required Procedure in an Engagement

Multiple Choice

Which of the following is not a required procedure in an engagement to review the interim financial information of a publicly held entity?

A) Obtaining corroborating evidence about the entity's ability to continue as a going concern.
B) Comparing disaggregated revenue data for the current interim period with that of comparable prior periods.
C) Obtaining evidence that the interim financial information reconciles with the accounting records.
D) Inquiring of management about their knowledge of fraud or suspected fraud.