An auditor’s letter issued on significant deficiencies relating to an entity’s internal control observed during a financial statement audit should

a. Include a brief description of the tests of controls performed in searching for significant deficiencies and material weaknesses.

b. Indicate that the significant deficiencies should be disclosed in the annual report to the entity’s shareholders.

c. Include a paragraph describing management’s assertion concerning the effectiveness of internal control.

d. Indicate that the audit’s purpose was to report on the financial statements and not to express an opinion on internal control.