Which of the following statements is correct?

A: When a company negotiates a ˜friendly takeover, it usually appoints a firm of accountants to carry out due diligence on the takeover target.

B: In an attestation engagement, the accountant is required to report on the quality of work performe

C: In a review engagement, evidence is gathered mainly by means of computation and inspection.

D: In an engagement to review financial statements, the amount of work required is the same as for an audit