Which One of the Following Procedures Is Not a Standard

Multiple Choice

Which one of the following procedures is not a standard procedure when performing a review?

A) Assess the internal control over financial reporting.
B) Read the financial statements to determine whether they appear to conform to GAAP.
C) Obtain or prepare a trial balance of the general ledger and foot and reconcile it to the general ledger.
D) Trace the financial statement amounts to the trial balance.