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Which of the Following Is Not a Requirement of a Company's

Question 92

Multiple Choice

Which of the following is not a requirement of a company's external auditors under Sarbanes-Oxley?


A) They must give an opinion that management's assessment that the internal control system over financial reporting is fairly stated.
B) They must give an opinion that the company maintained an effective internal control system over financial reporting.
C) They must design and implement an effective information system design.
D) They cannot perform any brokerage services for the company.

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