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The Auditor Must Communicate in Writing All Significant Deficiencies and Material

Question 74

Multiple Choice

The auditor must communicate in writing all significant deficiencies and material weaknesses to management and the audit committee.The written communication from the auditor should include:


A) a definition of a control deficiency,a significant deficiency,and a material weakness
B) a statement that the objective of the audit is to report on the financial statements and not to provide assurance on internal controls
C) a statement that the communication is intended solely for the use of the board of directors,the audit committee,and management
D) the fact that there is no such thing as absolute assurance

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