Which of the Following Statements Is False Regarding Compilation Procedures

Multiple Choice

Which of the following statements is false regarding compilation procedures?

A) The practitioner should have a general knowledge of the organization's industry, the nature of its accounting records, the accounting basis to be used (GAAP or a special purpose framework other than GAAP) , and the form and content of the financial statements.
B) The practitioner is required to make inquiries or perform procedures to verify, corroborate, or review information provided by the client.
C) The practitioner is not required to obtain an understanding of internal control over financial reporting.
D) The practitioner should read the financial statements, including footnotes, to make sure that they are appropriate in form and free from obvious material misstatement.