A. The final engagement communication should contain observations that are objective and factual. Pertinent factual statements concerning the control weaknesses uncovered during the course of the engagement would be appropriately included.
B. The final engagement communication should contain observations that are objective and factual.
C. The final engagement communication should contain observations that are objective and factual. A statement concerning potential future events is inappropriate.
D. The final engagement communication should contain observations that are objective and factual. A statement of opinion about the cause of an observation is inappropriate.
