When an auditor performs a review of an interim financial report which of the following steps would not be part of the review?
A) testing of the computer controls.
B) inquiry of management.
C) review of ratios and trends.
D) reading the minutes of the shareholders' meetings.

Question

Quizplus · Accepted Answer

Testing of the computer controls is more associated with an audit rather than a review of an interim financial report. A review primarily involves analytical procedures and inquiries of management.

When an Auditor Performs a Review of an Interim Financial