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D is corrent because a review consists primarily of analytical procedures, inquires of management and obtaining written representations from management, and not of performing substantive tests of balances such as the confirmation of accounts receivable.
A is incorrect because inquiries concerning significant subsequent events will be made in a review.
B is incorrect because a review consists primarily of analytical procedures, inquires of management and obtaining written representations from management.
C is incorrect because during a review an accountant must obtain an understanding of the industry and knowledge of the client.