Problem

Which of the following procedures should an accountant perform during an engagement to rev...

Which of the following procedures should an accountant perform during an engagement to review the financial statements of a nonpublic entity?

A. Communicate reportable conditions discovered during the assessment of control risk.

B. Obtain a client representation letter from members of management.

C. Send bank confirmation letters to the entity’s financial institutions.

D. Examine cash disbursements in the subsequent period for unrecorded liabilities.

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