When Engaged to Compile the Financial Statements of a Nonpublic

When engaged to compile the financial statements of a nonpublic entity, an accountant is required to possess a level of knowledge of the entity's accounting principles and practices. This requirement most likely will include obtaining a general understanding of the

A) Stated qualifications of the entity's accounting personnel.
B) Design of the entity's internal controls placed in operation.
C) Risk factors relating to misstatements arising from illegal acts.
D) Internal control awareness of the entity's senior management.