Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 68

Which of the following information would be included in the introductory paragraph of the auditors' report on internal control over financial reporting if the report is presented separately from the auditors' report on the entity's financial statements?
A) The fact that the auditors conducted an audit of the entity's financial statements.
B) The definition of a material weakness in internal control over financial reporting.
C) Statements identifying the responsibility of the auditors and management for internal control over financial reporting.
D) A reference to the auditors' report and opinion on the entity's financial statements.