Which of the Following Should Be the First Step in Reviewing

Which of the following should be the first step in reviewing the financial statements of a nonissuer?

A) Comparing the financial statements with statements for comparable prior periods and with anticipated results.
B) Completing a series of inquiries concerning the entity's procedures for recording, classifying, and summarizing transactions.
C) Obtaining a general understanding of the entity's organization, its operating characteristics, and its products or services.
D) Applying analytical procedures designed to identify relationships and individual items that appear to be unusual.