The Objective of a Review of Interim Financial Information of a Public

The objective of a review of interim financial information of a public entity is to provide the accountant with a basis for:

A) Determining whether the prospective financial information is based on reasonable assumptions.
B) Expressing a limited opinion that the financial information is presented in conformity with generally accepted accounting principles.
C) Deciding whether to perform substantive audit procedures prior to the balance sheet date.
D) Reporting whether material modifications should be made for such information to conform with generally accepted accounting principles.