Which procedure is an accountant not required to perform in an engagement to review the financial statements of a client for which the accountant does not perform audits? Multiple Choice Testing small samples of transactions to ensure proper segregation of duties. O Inquiring of management who have responsibility for financial and accounting matters about their knowledge of any fraud or suspected fraud affecting the entity. Obtaining evidence that the interim financial information agrees or reconciles with the accounting records. O O Obtaining a management representation letter