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

B Audit.

Inquiries and analytical procedures are commonly used in an audit engagement. Inquiries involve obtaining information from management or others within the organization, while analytical procedures involve evaluating relationships and trends in financial and non-financial data. These procedures are performed to gather evidence and assess the reasonableness of the financial statements, which is the main objective of an audit engagement.