[单选题] 提问人:匿名网友 提问时间:2021-08-24

On February 9, Brown, CPA, expressed an unmodified opinion on the financial statements of Web Co. On October 9, during a peer review of Brown's practice, the reviewer informed Brown that engagement personnel failed to perform a search for subsequent events for the Web engagement. Brown should first:


A .Inquire of Web whether there are persons currently relying, or likely to rely, on the financial statements.
B .Request Web's permission to perform substantive procedures that would provide a satisfactory basis for the opinion.
C .Take no additional action because subsequent events have no effect on the financial statements that were reported on.
D .Assess the importance of the omitted procedures to Brown's present ability to support the opinion.

提问人:匿名网友 提问时间:2021-08-24

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