Communicating reportable conditions discovered during the assessment of control risk.

A. Communicating reportable conditions discovered during the assessment of control risk. 39. Which of the following procedures should an accountant perform during an engagement to review the financial statements of a nonpublic entity? A. Communicating reportable conditions discovered during the assessment of control risk. B. Obtaining a client representation letter from members of management. C. Sending bank confirmation letters to the entitys financial institutions. D. Examining cash disbursements in the subsequent period for unrecorded liabilities.