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.

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Definitions:

Social Network

A platform or community of individuals connected by various social relationships, such as friendship, kinship, common interests.

Microsystems

Small, immediate environments where individuals interact and develop, such as families or classrooms.

Exosystem

A concept in ecological systems theory referring to the social settings that indirectly affect an individual, such as a parent's workplace or community policy decisions.

Prenatal Early Infancy

This term refers to the period before birth and the first few weeks of life, focusing on development and health aspects.