Which of the Following Is an Auditor Least likely to Inquire

Multiple Choice

Which of the following is an auditor least likely to inquire about when performing a review of a nonpublic company?

A) Significant transactions near the end of the period.
B) Communications with regulatory agencies.
C) That financial statements are prepared in conformity with a special basis of auditing.
D) Questions that have arisen in applying review procedures.