Which of the Following Is Not a Requirement of a Company's

question 184

Multiple Choice

Which of the following is not a requirement of a company's external auditors under Sarbanes-Oxley?

• A) They must give an opinion that management's assessment that the internal control system over financial reporting is fairly stated.
• B) They must give an opinion that the company maintained an effective internal control system over financial reporting.
• C) They must design and implement an effective information system design.
• D) They cannot perform any brokerage services for the company.

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