A modification of the standard report is required for all of the following conditions except:

A modification of the standard report is required for all of the following conditions except: 



A. There is a restriction on the scope of the engagement.

B. There is other information contained in management's report on internal control.

C. Management has concluded that internal controls are not effective.

D. A significant subsequent event has occurred since the date being reported on.


Answer: Management has concluded that internal controls are not effective


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