Which of the Following Is Not a Condition That Must

Multiple Choice

Which of the following is not a condition that must be met before an accountant can conduct an engagement concerning a nonpublic entity's internal control over financial reporting?

A) Management accepts responsibility for the effectiveness of its internal control.
B) Management has appropriately documented the internal controls.
C) Management's evaluation of control can be supported by sufficient evidence.
D) Management presents a written assertion about the effectiveness of its internal control.