Uncategories Which of the following is not an area of emphasis in a review conducted under the SSARS?

Which of the following is not an area of emphasis in a review conducted under the SSARS?

Which of the following is not an area of emphasis in a review conducted under the SSARS?

a. Tests of internal controls.
b. Make inquiries of management.
c. Obtain knowledge of the client.
d. Obtain knowledge of the accounting principles and practices of the client’s industry.