A is corrent because a review involves a three-party relationship among (1) responsible party (management), (2) intended users, and (3) an accountant.
B is incorrect because intended users are involved in a review engagement relationship with a responsible party and an accountant.
C is incorrect because a responsible party (ordinarily management) is involved in a review engagement relationship with intended users and an accountant.
D is incorrect because a responsible party (ordinarily management) and intended users are involved in a review engagement relationship with an accountant.
