True or False Review Engagement - In a review engagement in accordance with the SSARSs, the accountant's primary procedures consist of applying analytical procedures and making inquiries of management and other entity personnel.

True **The evidence-gathering procedures for a review engagement consist primarily of applying analytical procedures and making inquiries of management and other appropriate entity personnel. The accountant is required to document these important inquiries (and responses) in a management representation letter.** **An accountant's review report is specifically required to disclaim an opinion to avoid any confusion with an audit.**