The Auditor's Communication of Material Weaknesses in Internal Control for a Nonpublic

question 40

Multiple Choice

The auditor's communication of material weaknesses in internal control for a nonpublic company is

• A) Required to enable the auditor to state that the examination has been made in accordance with generally accepted auditing standards.
• B) The principle reason for studying and evaluating the system of internal controls.
• C) Incidental to the auditor's objective of forming an opinion as to the fair presentation of the financial statements.
• D) Required to be included as part of the audit opinion.