Performing Inquiry and Analytical Procedures Is the Primary Basis for an Accountant

Performing inquiry and analytical procedures is the primary basis for an accountant to issue a:

A) Report on compliance with requirements governing major federal assistance programs in accordance with the Single Audit Act.
B) Review report on prospective financial statements that present an entity's expected financial position, given one or more hypothetical assumptions.
C) Management advisory report prepared at the request of a client's audit committee.
D) Review report on comparative financial statements for a nonissuer in its second year of operations.