Nonissuer internal control-financial reporting
Auditing
Which of the following conditions is necessary for a practioner to accept an attest engagemetn to examine and report on a nonissuer’s internal control over financial reporting?
a) The practioner anticipates relying on the entity’s internal control in a financial statement audit
b) Management presents its wirtten assertion about the effectiveness of internal control
c) The prationer is a continuing auditor who previously has audited the entity’s financial statements
d) Management agrees not to present the practioner’s report in a general-use document to stockholders
