Which of the Following Procedures Should an Accountant Perform During

Multiple Choice

Which of the following procedures should an accountant perform during an engagement to review the financial statements of a private company?

A) Communicate internal control system weaknesses that were discovered during the assessment of control risk.
B) Obtain a letter of representation signed by top-level management.
C) Send bank confirmations to the company's financial institutions.
D) Examine cash disbursements in the subsequent period for evidence of unrecorded liabilities.