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When Management Chooses to Include Information in Its Report on ICFR

Question 81

Multiple Choice

When management chooses to include information in its report on ICFR that is in addition to the information required to be provided,what should the auditor do?


A) The auditor must endorse the information.
B) The auditor must include the information as part of the opinion.
C) The auditor will disclaim an opinion on that additional information.
D) The auditor will present the information in a separate schedule in the footnotes.

Correct Answer:

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