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| Which statement is most accurate concerning an accountant’s responsibility when evaluating management’s responses to inquires when performing a review? A. The accountant should corroborate all management responses. B. The accountant ordinarily is not required to corroborate management’s responses with other information; however, the accountant should consider the reasonableness and consistency of management’s responses. C. The accountant is ordinarily required to corroborate with additional evidence only significant management responses. D. The accountant is not required to evaluate the reasonableness and consistency of management’s responses. |