Which of the Following Procedures Ordinarily Should Be Applied When

Multiple Choice

Which of the following procedures ordinarily should be applied when an independent accountant conducts a review of interim financial information of a publicly held entity?

A) Verify changes in key account balances.
B) Read the minutes of the board of directors' meetings.
C) Inspect the open purchase order file.
D) Perform cut-off tests for cash receipts and disbursements.