When Engaged to Express an Opinion on a Nonissuer's Internal

Multiple Choice

When engaged to express an opinion on a nonissuer's internal control, an accountant should:

A) Obtain management's written assertions regarding whether the company has maintained effective internal control.
B) Qualify any opinion concerning management's assertion that the cost of correcting any weaknesses exceeds the benefits.
C) Keep informed of events subsequent to the date of the report that might have affected the accountant's opinion.
D) Disclaim an opinion on whether the system taken as a whole is sufficient to prevent or detect material errors or irregularities.