An Engagement to Express an Opinion on the Internal Control

Multiple Choice

An engagement to express an opinion on the internal control of a nonissuer will generally:

A) Require procedures that duplicate those already applied in assessing control risk during a financial statement audit.
B) Increase the reliability of the financial statements that have already been audited.
C) Be more extensive in scope than the assessment of control risk made during a financial statement audit.
D) Be more limited in scope than the assessment of control risk made during a financial statement audit.