PCAOB Audit Standard No.2201 Requires That ________

Multiple Choice

PCAOB Audit Standard No.2201 requires that ________.

A) an auditor issues a qualified opinion on all accounts that were not tested in their entirety
B) the audit partner should solely make the determination as to whether any material weaknesses have been identified as part of the audit
C) all companies with a market capitalization of $75,000,000 or more file documentation with the Securities and Exchange Commission (SEC) detailing all deficiencies identified as part of the audit
D) in an audit of ICFR, material weaknesses are reported to the public in the auditor report on ICFR