4.

1. The development of constructive suggestions to a client for improvements in its internal control are 

    1. addressed by the auditor only during a special engagement. 

    2. contained in the Management Letter, given to the client at the end of the audit. 

    3. required during the auditors consideration of internal control. 

    4. a desirable by-product of an audit engagement. 

   	A.	2 and 3, but not 1 or 4
   	B.	1 and 2, but not 3 or 4
   	C.	2 and 4, but not 1 or 3
   	D.	1 and 3, but not 2 or 4