Management Assesses Its Internal Control and Issues a Report on the Effectiveness

Management assesses its internal control and issues a report on the effectiveness of internal controls in connection with the audit of its financial statements.This report includes

A) a statement of management's responsibility for establishing adequate internal controls over financial reporting
B) management's opinion on the effectiveness of internal controls over financial reporting
C) a statement identifying the framework used by the auditors to evaluate the effectiveness of internal controls over financial reporting
D) a statement that the registered public accounting firm that audited the company's financial statements has issued an attestation report on management's assessment of the company's internal controls over financial reporting