In which of the following ways does a review differ from a financial statement audit?

a. A review does not involve obtaining an understanding of the organization’s ICFR.

b. A review does not involve assessing fraud risk.

c. A review does not involve testing accounting records by obtain ing sufficient appropriate evidence through inspection, observa tion, 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.

e. All of the above.