Inquiries and analytical procedures ordinarily form the basis for which type of engagement AAgreed-upon proceduresBAuditCExaminationDReview并中文解释原因

B Audit.

Inquiries and analytical procedures are commonly used in an audit engagement. During an audit, auditors obtain evidence through inquiries of management and other personnel, as well as by performing analytical procedures to assess the reasonableness of financial information. These procedures are designed to provide a reasonable basis for expressing an opinion on the financial statements.