Choice "B" is correct. An accountant performing a review is required to obtain a client representation letter from the owner, manager, or chief executive officer, and, if appropriate, the chief financial officer.
Choice "c" is incorrect. A review does not contemplate obtaining an understanding of internal control or assessing control risk.
Choice "d" is incorrect. Confirmation is a substantive audit procedure that is not appropriate for a review engagement.
Choice "a" is incorrect. A search for unrecorded liabilities is an audit procedure that is not appropriate for a review engagement.
