Prior to issuing a report on internal controls over financial reporting, an auditor is required to

Prior to issuing a report on internal controls over financial reporting, an auditor is required to 



A. Perform procedures sufficient to identify all control deficiencies.

B. Communicate to management, in writing, all control deficiencies previously included in written communication from the internal auditors.

C. Communicate to management, in writing, all control deficiencies identified during the audit and inform the audit committee when such a communication has been made.

D. Represent that no significant deficiencies were noted during the audit of internal control.


Answer: Communicate to management, in writing, all control deficiencies identified during the audit and inform the audit committee when such a communication has been made


Learn More :