During a compilation of a nonpublic entity’s financial statements, an accountant would be least likely to

a. Omit substantially all of the disclosures required by generally accepted ac¬ counting principles.

b. Issue a compilation report on one or more, but not all of the basic financial statements.

c. Perform analytical procedures designed to identify relationships that appear to be unusual.

d. Read the compiled financial statements and consider whether they appear to include adequate disclosure.