20. The procedures used in a review engagement are

A. physical examination, reperformace, and obtainng a management representation letter

B. analytical procedures, reperormance, and obtaining a management representation letter

C. analytical procedures, inquiry and obtaining a management representation letter

D. physical examination inquiry, and obtaining a management representation letter

21. In a compilation engagement,

A. all appropriate disclosures must be presented

B. managers or owers may choose to omit all the footnote disclosures

C.. financial statements must be presented in prescribed forms

D. an auditor provides only negative assurance

22. An important role of the public company accounting oversight board is to oversee the

A. issuance of statements by the financial accounting standards board

B. preparation and grading of the uniform cpa examination

C. peer review of member firms of the provate companies practice section

D. regulation of firms that audit public entities.