Which of the Following Statements Concerning an Auditor's Communication of Significant

question 329

Multiple Choice

Which of the following statements concerning an auditor's communication of significant deficiencies identified during the audit of a nonissuer is correct?

• A) The auditor should request a meeting with management one level above the source of the significant deficiencies to discuss suggestions for remedial action.
• B) Any report issued on significant deficiencies should indicate that providing assurance on internal control was not the purpose of the audit.
• C) Significant deficiencies discovered and communicated at an interim date should be reexamined with tests of controls before completing the engagement.
• D) Suggestions concerning administration efficiencies and business strategies should not be communicated in the same report with significant deficiencies.