When Reporting on Conditions Relating to an Entity's Internal Control

Multiple Choice

When reporting on conditions relating to an entity's internal control observed during an audit of the financial statements of a nonissuer, the auditor should include a:

A) Description of tests performed to search for material weaknesses.
B) Statement of positive assurance on internal control.
C) Paragraph describing the inherent limitations of internal control.
D) Restriction on the use of the report.