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A is corrent because the professional standards require a description of the scope of the auditor’s work, stating that the auditor obtained an understanding of the design of relevant controls, determined whether those controls have been implemented, and assessed control risk.
B is incorrect because the specified government funding or legislative body is not generally expected to be responsible for reviewing internal control as a condition of continued funding.
C is incorrect because while the report states that the purpose of the audit was not to provide assurance on internal control, the report does not state that no assurance is provided.
D is incorrect because the report must include a statement about whether the auditor believes any of the significant deficiencies described in the report are material weaknesses, and if they are, it must identify the material weaknesses noted.