Choice "B" is correct. In reporting on a nonissuer's internal control over financial reporting in an attest engagement (not an audit), the practitioner's report should include a paragraph stating that, because of inherent limitations of any internal control, errors or fraud may occur and not be detected.
Choice "d" is incorrect. Documentary evidence need not be provided in the practitioner's report.
Choice "a" is incorrect. The practitioner need not mention any changes in internal control since the last report.
Choice "c" is incorrect. The practitioner should not describe any potential benefits that might result from the practitioner's suggested improvements.