Which of the Following Procedures Would Not Be Performed in a Review

Multiple Choice

Which of the following procedures would not be performed in a review of financial statements of a nonpublic company?

A) Inquire about the accounting system and bookkeeping procedures.
B) Perform analytical procedures to identify relationships and individual items that appear to be unusual.
C) Obtain an attorney's letter regarding litigation and unasserted claims.
D) Study the financial statements for indications that they conform to generally accepted accounting principles.