The procedures used in a review engagement are
A) Physical examination, reperformance, and obtaining a management representation letter.
B) Analytical procedures, reperformance, and obtaining a management representation letter.
C) Analytical procedures, inquiry, and obtaining a management representation letter.
D) Physical examination, inquiry, and obtaining a management representation letter.

Question

Quizplus · Accepted Answer

The procedures used in a review engagement are mainly analytical procedures, inquiry, and obtaining a management representation letter. Reperformance and physical examination are typically not required in a review engagement, but may be included if necessary. Therefore, option C is the best choice as it includes the two main procedures used in a review engagement.

The Procedures Used in a Review Engagement Are