Before Issuing a Report on the Compilation of Financial Statements

Before issuing a report on the compilation of financial statements of a nonissuer, the accountant should:

A) Apply analytical procedures to selected financial data to discover any material misstatements.
B) Corroborate at least a sample of the assertions management has embodied in the financial statements.
C) Inquire of the client's personnel whether the financial statements omit substantially all disclosures.
D) Read the financial statements to consider whether the financial statements are free from obvious material errors.