Which of the following procedures would an accountant not be likely to perform during an engagement to review the financial statements of a nonissuer (nonpublic entity)?

l. testing the days-to-failure assumption in the warranty reserve account
il. obtaining an understanding of the accounting practices in the client's industry
iii. obtaining an understanding of the client's internal control structure

a. none of the above
b. il and ili only
c. i and ill only
d. i only