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| Which of the following procedures is ordinarily performed by an accountant during an engagement to compile the financial statements of a nonissuer? A. Determine whether there is substantial doubt about the entity’s ability to continue as a going concern. B. Make inquiries of the employees and senior management regarding transactions with related parties. C. Consider whether the financial statements are free from obvious material mistakes in the application of accounting principles. D. Scan the entity’s records for the period just after the balance sheet date to identify subsequent events requiring disclosure. |