In Order for an External Auditor to Complete an Audit

Multiple Choice

In order for an external auditor to complete an audit of a public company, the entity's management must comply with all of the following except:

A) accept responsibility for the effectiveness of the entity's internal control over financial reporting.
B) evaluate the effectiveness of the entity's internal control over financial reporting using suitable control criteria.
C) support its evaluation with sufficient evidence, including documentation.
D) present an oral assessment of the effectiveness of the entity's internal control over financial reporting as of the end of the entity's most recent fiscal year.