B is corrent because the SSARS require that an accountant obtain written representations from management for the financial statements for all periods covered by the accountant’s review report.
A is incorrect because the standards do not require an assessment of control risk, confirmation of account balances, or performance of a physical inventory observation. The procedures included in a review consist largely of the performance of analytical procedures and inquiries.
A is incorrect because the standards do not require an assessment of control risk, confirmation of account balances, or performance of a physical inventory observation. The procedures included in a review consist largely of the performance of analytical procedures and inquiries.
D is incorrect because the standards do not require an assessment of control risk, confirmation of account balances, or performance of a physical inventory observation. The procedures included in a review consist largely of the performance of analytical procedures and inquiries.
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