The Untrue Statement Concerning the Communication of Internal Control Matters

Multiple Choice

The untrue statement concerning the communication of internal control matters to management during a financial statement audit is:

A) the duties relating to communication are included in ASA 265/ISA 265
B) the auditor shall communicate in writing significant deficiencies in internal control identified
C) circumstances where it may be inappropriate to communicate deficiencies in the internal control system includes situations where there are other deficiencies that are of sufficient importance to merit management's attention
D) none of the statements are untrue, i.e. all are true statements