financial statements
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Free InquiryWhich of the following procedures would an accountant least likely perform during an engagement to review the financial statements of a non-issuer?
A. Make inquiries of management about actions taken at board of directors’ meetings.
B. Study the relationships of financial statement elements expected to conform to predictable patterns.
C. Identify internal control activities that are likely to prevent or detect material misstatements.
D. Compare the financial statements with anticipated results in budgets and forecasts.
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