Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 414

Which of the following conditions must be met before an accountant can conduct an examination of an entity's internal control?
A) Management must present its assertion about the effectiveness of its internal control in a written report.
B) Management must represent that there are no internal control deficiencies.
C) The accountant must represent that he or she has not conducted an audit of the financial statements.
D) The accountant must have designed a significant portion of the internal controls.