An Accountant Has Been Engaged to Report on an Entity's

Multiple Choice

An accountant has been engaged to report on an entity's internal controls without performing an audit of the financial statements.What restrictions,if any,should the accountant place on the use of this report?

A) This report should be restricted for use by management.
B) This report should be restricted for use by the audit committee.
C) This report should be restricted for use by a specified regulatory agency.
D) The accountant does not need to place any restrictions on the use of this report.