Which of the Following Representations Should Not Be Included in a Report

question 860

Multiple Choice

Which of the following representations should not be included in a report on internal control related matters noted in an audit of a nonissuer?

• A) Significant deficiencies related to internal control design exist, but none is deemed to be a material weakness.
• B) There are no significant deficiencies in the design or operation of internal control.
• C) Corrective follow-up action is recommended due to the relative significance of material weaknesses discovered during the audit.
• D) The auditor's consideration of internal control would not necessarily disclose all significant deficiencies that exist.

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Definitions:

Attorney-Client Privilege

A legal principle that protects communications between a client and their attorney from being disclosed without the client's permission.

Accountant-Client Privilege

A legal privilege that keeps confidential communications between an accountant and their client protected from disclosure without the client's consent.

Testify

To give a formal statement of fact or evidence in a court of law, or in a legislative or administrative proceeding.

Disclaimer

A declaration intended to exclude legal responsibility and avoid the possibility of civil litigation for specific actions or neglect.