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D is corrent because reviews of annual information of nonpublic companies are designed to obtain evidence to provide a reasonable basis for obtaining limited assurance that there are no material modifications needed.
A is incorrect because reviews of annual information of nonpublic companies require a less detailed analysis of internal control than do interim reviews of public companies.
B is incorrect because there is no such requirement mandating a review.
C is incorrect because reviews of annual information of nonpublic companies differ from interim reviews, particularly in that nonpublic company reviews include fewer procedures related to internal control.