Performing inquiry and analytical procedures is the primary basis for an accountant to issue a (an)

a. Compilation report on financial statements for a nonpublic entity in its first year of operations.

b. Review report on comparative financial statements for a nonpublic entity in its second year of operations.

c. Management advisory report prepared at the request of a client’s audit committee.

d. Internal accounting control report for a governmental agency in accordance with GAO standards.