In Order to Perform a Review of Interim Financial Information,the

Multiple Choice

In order to perform a review of interim financial information,the auditor must

A) have audited or be in the process of auditing the entity's latest financial statements.
B) tested the entity's internal controls to determine that financial information is reliable.
C) sent confirmation to third-parties concerning significant related-party transactions.
D) established sufficient criteria to form an opinion on the fair presentation of the financial information.