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B is corrent because a review includes inquiries of management (on matters such as the existence of related-party transactions) and analytical procedures.
A is incorrect because the limited nature of the procedures of a review relating to internal control make it likely that few such deficiencies will be identified--although when identified they ordinarily will be communicated to senior management.
C is incorrect because the inquiries of a review do not ordinarily include inquiry of the entity’s attorney.
D is incorrect because there may not even be a predecessor accountant, and such a review is not required if there is one.