Inquiry and Analytical Procedures Ordinarily Performed During a Review of a Nonpublic

Inquiry and analytical procedures ordinarily performed during a review of a nonpublic entity's financial statements include:

A) Analytical procedures designed to identify reportable conditions related to internal control.
B) Inquiries concerning actions taken at meetings of the stockholders and the board of directors.
C) Analytical procedures designed to test the accounting records by obtaining corroborating evidential matter.
D) Inquiries of knowledgeable outside parties such as the client's attorneys and bankers.