Which One of the Following Statements Is False Regarding a Review

Multiple Choice

Which one of the following statements is false regarding a review?

A) A review involves assessing fraud risk.
B) A review does not involve obtaining an understanding of the entity's internal control.
C) A review does not involve testing accounting records by obtaining sufficient appropriate evidence through inspection, observation, confirmation, or examining source documents.
D) A review does not involve a practitioner obtaining assurance that he or she will become aware of all significant matters that would be investigated in an audit.