When Management's Assertion About the Effectiveness of a Nonissuer's Internal

Multiple Choice

When management's assertion about the effectiveness of a nonissuer's internal control is presented in a representation letter that will not accompany the CPA's report:

A) Use of the report is restricted to management and the board of directors.
B) The report should contain a statement of management's assertion.
C) The CPA should not accept the engagement.
D) The report should include a negative assurance with respect to the effectiveness of the entity's internal control.