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| A CPA’s report performing an examination of an entity’s internal control identified several material weaknesses and will be published in the entity’s annual report to shareholders. Management intends to include a statement asserting that the cost of correcting the weaknesses would exceed the benefits of reducing the risk of errors and fraud. The CPA should A. Not express any opinion as to management’s statement. B. Insist that management correct the weaknesses if cost is the only consideration. C. Insist that management’s statement not appear in the same document as the CPA’s report. D. Investigate whether the cost of correcting the weaknesses would, in fact, exceed the benefits. |