Prior to Issuing a Report on Internal Controls Over Financial

question 25

Multiple Choice

Prior to issuing a report on internal controls over financial reporting,an auditor is required to

• A) Perform procedures sufficient to identify all control deficiencies.
• B) Communicate to management, in writing, all control deficiencies previously included in written communication from the internal auditors.
• C) Communicate to management, in writing, all control deficiencies identified during the audit and inform the audit committee when such a communication has been made.
• D) Represent that no significant deficiencies were noted during the audit of internal control.

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Definitions:

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