QUESTION 49 The audit program is designed primarily to Ensure the chance of auditor litigation is eliminated. O Ensure errors or fraud are discovered. Test only internal control systems. Indicate how evidence is to be gathered and tested. QUESTION 50 The Sarbanes-Oxley Act requires reporting by the company/client on internal control over financial reporting by: O A footnote to the auditor s report Management statement in the annual report on Form 10-K O A special quarterly filing from management O A direct letter addressed to the SEC signed by management and the auditor