Which of the Following Procedures Is Not Usually Performed by the Accountant

Multiple Choice

Which of the following procedures is not usually performed by the accountant during a review engagement of a nonpublic entity?

A) Inquiry about actions taken at meetings of the board of directors that may affect the financial statements.
B) Issuance of a report stating that the review was performed in accordance with standards established by the AICPA.
C) Reading of the financial statements to determine if they conform with generally accepted accounting principles.
D) Communication of any material weaknesses discovered during the consideration of internal control.