问题详情

Auditorsarerequiredtoundertakeanoverallreviewofthefinancialstatementsasthefinalstepbeforetheyform.theirauditopinion.Aspartofthisprocesstheyundertakeanumberofprocedures.
WhichofthefollowingprocedureswouldanauditorNOTundertakeaspartoftheoverallreviewofthefinancialstatements？
A.Reviewingthefinancialstatementstoensuretheyareconsistentwiththeauditor’sknowledgeofthebusinessandtheresultsoftheirauditwork
B.Performinganalyticalproceduresonthefinancialstatementstoformanoverallconclusiononthefinancialstatements
C.Undertakingareviewofsubsequenteventstoidentifywhetheranyadjustmentordisclosureisrequiredinthefinancialstatements
D.Reviewingthefinancialstatementstoensurecompliancewithaccountingstandardsandlocallegislationdisclosure

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