Which of the Following Procedures Is Not Usually Performed by the Accountant

Multiple Choice

Which of the following procedures is not usually performed by the accountant during a review engagement of a nonissuer?

A) Inquiring about actions taken at meetings of the board of directors that may affect the financial statements.
B) Issuing a report stating that the review was performed in accordance with standards established by the AICPA.
C) Reading the financial statements to consider whether they conform with generally accepted accounting principles.
D) Communicating any material weaknesses discovered during the consideration of internal control.