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C is corrent because the accountant should possess a level of knowledge of the accounting principles and practices of the industry in which the entity operates. This requirement does not prevent an accountant from accepting a review engagement for an entity in an industry with which the accountant has no previous experience. It does, however, place upon the accountant a responsibility to obtain the required level of knowledge.
A is incorrect because inquiring whether management has omitted substantially all of the disclosures required by generally accepted accounting principles should be performed during a review, not before it.
B is incorrect because analytical procedures are applied during a review, not before it. Further, they are designed to identify relationships and individual items that appear to be unusual.
D is incorrect because completing a series of inquiries concerning the entity’s procedures for recording, classifying, and summarizing transactions is an inquiry that should be performed during the review, not before it.