Which of the Following Conditions Must Be Met Before an Accountant

question 57

Multiple Choice

Which of the following conditions must be met before an accountant can conduct an examination of an entity's internal control?

• A) Management presents its assertion about the effectiveness of its internal control in a written report.
• B) Management represents that there are no internal control deficiencies.
• C) The accountant represents that he or she has not conducted an audit of the financial statements.
• D) The accountant has designed a significant portion of the internal controls.

---

Definitions:

Utility

Software designed to help manage, maintain, and control computer resources, such as system tools for optimizing performance.

Folder

A digital location for storing files on a computer or other electronic device.

Interrupt

A signal to the CPU from hardware or software indicating an event that needs immediate attention.

Requests

In networking and web context, an appeal or requirement sent from a client to a server to obtain information or perform an action.