Which of the Following Concerning the Auditor's Report on Internal

question 30

Multiple Choice

Which of the following concerning the auditor's report on internal control over financial reporting is correct?

• A)The auditor's report contains an opinion on the effectiveness of internal control over financial reporting based on the auditor's independent work.
• B)In the report on internal control over financial reporting, the auditor can issue only a qualified or an unqualified opinion.
• C)The auditor needs to state management's assessment of internal control over financial reporting, but does not necessarily need to comment on whether he or she agrees.
• D)An unqualified opinion is required if a material weakness is identified.