A Report on a Nonissuer's Internal Control Should Include a Statement

Multiple Choice

A report on a nonissuer's internal control should include a statement limiting the use of the report when:

A) Management's assertion is presented in a separate report that will accompany the CPA's report.
B) Management's assertion is presented as a representation letter to the CPA.
C) Management's assertion is presented based upon criteria that are available to specific parties.
D) Management's assertion is not presented.