問題：Review assignments involve many of the same procedures as audit assignments.
　　Which of the following procedures would not normally be carried out during a review assignment?
　　A. Enquiring into the entity's procedures for recording transactions.
　　B. Performing analytical procedures.
　　C. Obtaining reliable independent documentary evidence to verify material transactions.
　　D. Obtaining an understanding of the entity's business.
　　答案：The correct answer is: Obtaining reliable independent documentary evidence to verify material transactions.
　　解析：Review work normally comprises enquiry and analytical procedures. Planning and obtaining an understanding of the business must also be done.