Inquiry and Analytical Procedures Ordinarily Performed During a Review of a Nonpublic

Multiple Choice

Inquiry and analytical procedures ordinarily performed during a review of a nonpublic entity's financial statements include:

A) Analytical procedures designed to identify reportable conditions related to internal control.
B) Inquiries about accounting principles and practices used.
C) Analytical procedures designed to test the accounting records by obtaining corroborating evidential matter.
D) Inquiries of knowledgeable outside parties such as the client's attorneys and bankers.