In Reporting on a Nonpublic Entity's Internal Control Over Financial

question 107

Multiple Choice

In reporting on a nonpublic entity's internal control over financial reporting,an accountant should include a paragraph that describes the

• A) Documentary evidence regarding the control environment factors.
• B) Changes in the entity's internal control since the prior report.
• C) Potential benefits from the accountant's suggested improvements.
• D) Inherent limitations of internal control.

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