Which of the following statements included in management's assessment of the effectiveness of internal control over financial reporting would be considered acceptable for issuing an unqualified opinion?

Which of the following statements included in management's assessment of the effectiveness of internal control over financial reporting would be considered acceptable for issuing an unqualified opinion? 



A. Nothing has come to management's attention to suggest that the entity's internal control is less than effective.

B. Statements suggesting only negative assurance.

C. A conclusion that the entity's internal control over financial reporting is effective when a material weakness exists at the end of the reporting period.

D. Disclosure of material weaknesses corrected during the period.


Answer: Disclosure of material weaknesses corrected during the period


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