Which of the following statements is correct regarding a review engagement of a nonissuer's financial statements performed in accordance with the Statements on Standards

for Accounting and Review Services $($SSARS$)?$

A$.$ An accountant does not perform procedures related to the client's ability to continue as a going concern for a reasonable period of time when performing a

review.

B$.$ An accountant must obtain an understanding of the client's internal control when performing a review.

C$.$ A review provides an accountant with a basis for expressing limited assurance on the financial statements.

D$.$ A review report contains an accountant's opinion of the financial statements taken as a whole.