When an auditor performs a review of an interim financial report, which of the following steps would not be part of the review?
A) Inquiry of management.
B) Testing of the computer controls.
C) Reading the minutes of the shareholders' meetings.
D) Review of ratios and trends.

Question

Quizplus · Accepted Answer

Testing of computer controls would not be part of a review of an interim financial report. The other options, inquiry of management, reading the minutes of the shareholders' meetings, and review of ratios and trends, are all common procedures in a review of an interim financial report.

When an Auditor Performs a Review of an Interim Financial