Which of the Following Is NOT a Condition That Must

question 37

Multiple Choice

Which of the following is NOT a condition that must be met before an accountant can conduct an engagement concerning a nonpublic entity's internal control over financial reporting?

• A)Management accepts responsibility for the effectiveness of its internal control.
• B)Management has appropriately documented the internal controls.
• C)Management's evaluation of control can be supported by sufficient evidence.
• D)Management presents a written assertion about the effectiveness of its internal control.

---

Definitions:

Arsenic Ions

Ions that contain arsenic in different oxidation states, often toxic and present in various environmental and industrial contexts.

Orpiment

A natural mineral composed of arsenic sulfide (As2S3), historically used as a pigment and with various industrial and medicinal applications.

Soluble Sulfide

A compound containing the sulfide ion that is soluble in water, often producing hydrogen sulfide gas upon contact with acid.

Arsenic

A toxic metalloid element with the symbol As and atomic number 33, known for its various allotropes and compounds.