When management's assertion about the effectiveness of a nonissuer's internal control is presented in a representation letter that will not accompany the CPA's report:

Question

Quizplus · Accepted Answer

Choice "B" is correct. When management's assertion does not accompany the CPA's report, the first paragraph of the report should contain a statement of management's assertion. Choice "A" is incorrect. There is no requirement to limit the use of the report, but the report must include a statement of management's assertion. Choice "C" is incorrect. The CPA may accept such an engagement but is required to include management's assertion in the report. Choice "D" is incorrect. Negative assurance is prohibited with respect to a report on the effectiveness of an entity's internal control.

When Management's Assertion About the Effectiveness of a Nonissuer's Internal