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B is corrent because a review of interim financial information consists primarily of inquiries and analytical procedures concerning significant accounting matters relating to the financial data being reported.
A is incorrect because interim reviews are not undertaken to express an opinion on the financial statements. Accordingly, tests of accounting records and other procedures to obtain corroborating evidential matter are generally not performed.
C is incorrect because a review contemplates more than scanning and reviewing the client’s financial statements.
D is incorrect because interim reviews are not undertaken to express an opinion on the financial statements. Accordingly, tests of accounting records and other procedures to obtain corroborating evidential matter are generally not performed.