For the purpose of expressing negativeassurance in the review report, the
practitioner should obtain sufficient
appropriate evidence primarily through
a. Inquiry and confirmation
b. Confirmation and tests of controls
c. Inquiry and analytical procedures
d. Analytical procedures and substantive
tests of details of transactions and
account balances
practitioner should obtain sufficient
appropriate evidence primarily through
a. Inquiry and confirmation
b. Confirmation and tests of controls
c. Inquiry and analytical procedures
d. Analytical procedures and substantive
tests of details of transactions and
account balances