Which of the following procedures is not included in a review service engagement?
A) Procedures designed to identify relationships among data that appear to be unusual.
B) A study and evaluation of internal control.
C) Inquiries of management.
D) Looking at the results of any internal audit and any subsequent actions taken by management.

Question

Quizplus · Accepted Answer

A review service engagement typically involves analytical procedures and inquiries of management, rather than a detailed study and evaluation of internal control, which is more characteristic of an audit.

Which of the Following Procedures Is Not Included in a Review