Choice "B" is correct. An accountant is not required to assess control risk as part of a review engagement. Assessment of control risk would be appropriate for an audit engagement.
Choice "c" is incorrect. Obtaining a management representation letter is an appropriate review procedure.
Choice "d" is incorrect. Considering whether the financial statements are in accordance with GAAP is an appropriate review procedure.
Choice "a" is incorrect. Inquiring of management regarding subsequent events is an appropriate review procedure.
