Choice "A" is correct. The objective of a review is to provide the accountant with a reasonable basis for expressing limited assurance that there are no material modifications that should be made to the accompanying financial statements for them to be in conformity with generally accepted accounting principles.
Choice "d" is incorrect. When performing a review, the accountant does not gather enough evidence to update an audit opinion.
Choice "b" is incorrect. There are no "standards of interim reporting."
Choice "c" is incorrect. Expressing an opinion as to whether the financial statements are presented fairly in accordance with GAAP is the result of an audit, not a review.