Which of the following procedures would an accountant least likely perform during an engagement to review financial statements?

Select one:

a.

Gain an understanding of internal control and assess control risk.

b.

Compare financial statements with expected results included in budgets and forecasts.

c.

Study relationships of financial statement elements expected to conform to predictable patterns.

d.

Inquire of management about actions taken at board of directors meetings.

Obtaining written representations from management indicating that the compiled financial statements will not be used to obtain credit.