Choice "D" is correct. As part of the inquiries made during a review engagement, an accountant would ask about actions taken at board of directors' meetings that affect the financial statements.
Choice "b" is incorrect. Certain procedures, such as confirmation of receivables and observation of inventory, are customarily performed in an audit but not in compilation or review engagements.
Choice "a" is incorrect. A review engagement does not include obtaining an understanding of the client's internal control.
Choice "c" is incorrect. The accountant would not normally restrict the use of the review report.
