Câu 236: AUD: CPA Auditing and Attestation Exam

Which of the following should be the first step in reviewing the financial statements of a nonissuer?

1. A. Comparing the financial statements with statements for comparable prior periods and with anticipated results.
2. B. Completing a series of inquiries concerning the entity's procedures for recording, classifying, and summarizing transactions.
3. C. Obtaining a general understanding of the entity's organization, its operating characteristics, and its products or services. — đáp án hiện tại
4. D. Applying analytical procedures designed to identify relationships and individual items that appear to be unusual.