Question: When reporting on a nonissuer's internal control over financial reporting in a separate report, a practitioner should include a paragraph that describes the A .

When reporting on a nonissuer's internal control over financial reporting in a separate report, a practitioner should include a paragraph that describes the
A. Documentary evidence regarding the control environment factors.
B. Changes in the internal control structure since the prior report.
C. The practitioner's responsibility to detect material misstatements in account balances.
D. The criteria against which the internal control was measured.
When reporting on a nonissuer's internal control

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