PCAOB Auditing Standard 5 Does Not Identify Which of the Following

question 6

Multiple Choice

PCAOB Auditing Standard 5 does not identify which of the following situations as one in which the auditor will modify the audit report on ICFR effectiveness?

• A) When there is a restriction on the scope of the engagement.
• B) When there is other information contained in management's annual report on ICFR.
• C) When elements of management's annual report on internal control are incomplete or improperly presented.
• D) When the annual report includes a copy of the annual certification pursuant to Section 302 of the Sarbanes-Oxley Act.