During a Review of Financial Statements of a Nonpublic Entity

Multiple Choice

During a review of financial statements of a nonpublic entity, the CPA would be least likely to:

A) perform analytical procedures designed to identify relationships that appear to be unusual.
B) obtain written confirmation from banks regarding loans to the entity.
C) obtain reports from other accountants who reviewed a portion of the total entity.
D) read the financial statements and consider their conformance with generally accepted accounting principles.