Which of the Following Is True Regarding the Auditor's Opinion

question 6

Multiple Choice

Which of the following is true regarding the auditor's opinion on the effectiveness of internal control?

• A) The auditor is attesting to the effectiveness of internal controls as of the end of the fiscal year.
• B) If the client remedies a material weakness before the end of the fiscal year, the auditor must still issue a qualified opinion or a disclaimer of opinion.
• C) A scope limitation requires the auditor to issues an adverse opinion.
• D) Section 404 requires that the auditor design the audit to detect all deficiencies in internal control.