When Reporting on Conditions Relating to an Entity's Internal Control

question 189

Multiple Choice

When reporting on conditions relating to an entity's internal control observed during an audit of the financial statements of a nonissuer, the auditor should include a:

• A) Description of tests performed to search for material weaknesses.
• B) Statement of positive assurance on internal control.
• C) Paragraph describing the inherent limitations of internal control.
• D) Restriction on the use of the report.

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Definitions:

T-Cell Count

A measure of the number of T-cells, a type of white blood cell important for the immune system, in a cubic millimeter of blood, used to monitor immune function, especially in HIV/AIDS.

HIV Antibodies

Proteins produced by the body's immune system in response to infection with the human immunodeficiency virus (HIV).

HIV-Positive

A diagnosis given when an individual has the Human Immunodeficiency Virus, which can lead to AIDS if untreated.

Kaposi's Sarcoma

A type of cancer that forms in the lining of blood and lymph vessels and is often associated with HIV/AIDS.