Which of the Following Is a Necessary Precondition for a Practitioner

Multiple Choice

Which of the following is a necessary precondition for a practitioner to undertake an assurance engagement to examine and report on an entity's internal control over financial reporting?

A) Management presents its written assertion about the effectiveness of internal control.
B) The practitioner anticipates relying on the entity's internal control in a financial report audit.
C) Management agrees not to present the practitioner's report in a general-use document to shareholders.
D) The practitioner is a continuing auditor who previously has audited the entity's financial report.