On February 9,Brown, CPA, expressed an unmodified (unqualified)opinion on the financial statements of Web Co. On October 9,during a peer review of Brown's practice, the reviewer informed Brown that engagement personnel failed to perform a search for subsequent events for the Web engagement. Brown should first:

A)Request Web's permission to perform substantive procedures that would provide a satisfactory basis for the opinion.
B)Inquire of Web whether there are persons currently relying, or likely to rely, on the financial statements.
C)Take no additional action because subsequent events have no effect on the financial statements that were reported on.
D)Assess the importance of the omitted procedures to Brown's present ability to support the opinion.

D. Assess the importance of the omitted procedures to Brown's present ability to support the opinion.

Explanation:

Peer review is the process of reviewing auditing and accounting work carried out by a CPA firm. The aim is to access the accounting and auditing services carried out by the CPA firm whether they are of high quality and standard.

Peer review present opportunities to firms to up their services and processes in terms of quality. The services provided by these firms are also monitored to making sure that they conform with the requirements of their membership body-AICPA.

Some of the benefits in peer review are ;.provision of high quality services to various clients, making use of the reviewed and optimized internal procedures.

i think the answer would be b hope this