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| Which of the following procedures does a CPA normally perform first in a review engagement in accordance with Statements on Standards for Accounting and Review Services (SSARS)? A. Inquiry regarding the client’s principles and practices and the method of applying them. B. Inquiry of the client’s professional advisors, including bankers, insurance agents, and consultants. C. Inquiry concerning the effectiveness of the client’s system of internal control. D. Inquiry to identify transactions between related parties and management. |