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| Computer Services Company (CSC) processes payroll transactions for schools. Drake, CPA, is engaged to report on CSC’s description of its internal control system and the suitability of the design of its controls. These policies and procedures are relevant to the schools’ internal control, so Drake’s report will be useful in providing the schools’ independent auditors with information necessary to plan their audits. Drake’s report expressing an opinion on CSC’s policies and procedures should contain a(n) A. Description of the scope and nature of Drake’s procedures. B. Opinion on the operating effectiveness of CSC’s policies and procedures. C. Paragraph indicating the basis for Drake’s assessment of control risk. D. Statement that CSC’s management has disclosed to Drake all design deficiencies of which it is aware. |