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Which of the following statements is correct concerning an auditor’s communication on internal control related matters noted in an audit? A. Significant deficiencies may not be communicated in a document that contains suggestions regarding activities that concern other topics such as business strategies or administrative efficiencies. B. Significant deficiencies should not be recommunicated each year if the audit committee has acknowledged its understanding of such deficiencies. C. The auditor may choose to communicate significant control-related matters either during the course of the audit or up to 60 days after the audit is concluded. D. The auditor may issue a written report to the audit committee representing that no significant deficiencies were noted during the audit. |