Which of the Following Conditions Is Necessary for a Practitioner

Multiple Choice

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

A) The practitioner anticipates relying on the entity's internal control in a financial statement audit.
B) Management accepts responsibility for the effectiveness of internal control.
C) The practitioner is a continuing auditor who previously has audited the entity's financial statements.
D) Management agrees not to present the practitioner's report in a general-use document to stockholders.