An Auditor Identified a Material Weakness in Internal Control in December.The

question 11

Multiple Choice

An auditor identified a material weakness in internal control in December.The client was informed and the client corrected the material weakness shortly after year-end (December 31) ;the auditor agrees that the correction eliminated the material weakness as of January 31.The appropriate audit report on internal control under PCAOB standards on reporting on internal control is:

• A)Adverse.
• B)Unqualified.
• C)Unqualified with explanatory language relating to the material weakness.
• D)Qualified.

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Definitions:

Friendly but Firm

A communication style that balances warmth and assertiveness.

Indirect Claim

An indirect claim is a request or demand for action, reimbursement, or compensation that is made in a subtle or not directly stated manner.

Anger

A strong feeling of displeasure or hostility, often resulting from frustration or perceived wrongs.

Objective Presentation

The act of delivering information in a neutral, unbiased manner, focusing solely on the facts without personal opinions.