Evaluate the following activities and functions and align them with the accounting specializations below.

Accounting specializations:

A. An accountant working for a public accounting rm performing audits and quarterly reviews of public companies.

B. An accountant working for a public accounting rm providing audits and reviews of nonpublic companies.

C. An accountant working for the GAO.

D. An internal auditor working for a public company.

E. A forensic accountant.

* Audit activities focusing on efficiency.

* Specialists in physical evidence indicating fraud.

* Independence from the organization receiving the service is required.

* May be involved with accomplishing a company's SOX requirements.

* May be involved with assessing whether ICFR operates effectively.

* Service is based on inquiry and analytical procedures.

* Findings from activities are expected to be used as evidence in court.

* Uses procedures such as inquiry, document inspection, and reperformance.