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Scenario : Mike Jones, CPA, performs a variety of engagements in accordance with Statements on Standards for Accounting and Review Services during the year. The

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.

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