Which one of the following statements is false regarding a review?
a. A review involves assessing fraud risk.
b. A review does not involve obtaining an understanding of the entity's internal control.
c. A review does not involve testing accounting records by obtaining sufficient appropriate evidence through inspection, observation, confirmation, or examining source documents.
d. A review does not involve a practitioner obtaining assurance that he or she will become aware of all significant matters that would be investigated in an audit.
Answer: A
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