Question: Which of the following procedures ordinarily should be applied when an independent accountant conducts a review of interim financial information of a publicly held entity?

Which of the following procedures ordinarily should be applied when an independent accountant conducts a review of interim financial information of a publicly held entity?

a. Verify changes in key account balances.

b. Read the minutes of the board of directors’ meetings.

c. Inspect the open purchase order file.

d. Perform cut-off tests for cash receipts and disbursements.

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