Scenario: Mike Jones, CPA, performs a variety of engagements in accordance with Statements on Standards for Accounting and Review Services during the year. The following is a procedure that Jones might consider performing during a review of the financial statements of a non-issuer or a compilation of the financial statements of a non-issuer.

The procedure is as follows:

Jones should make an assessment of control risk.

For which of the following services would Jones be required to perform this procedure?

	A.	Required for both a review and a compilation
	B.	Required for a compilation only
	C.	Not required for either a review or a compilation
	D.	Required for a review only.