Question: When reporting on conditions relating to an entity's internal control observed during an audit of the financial statements of a nonissuer, the auditor should include
When reporting on conditions relating to an entity's internal control observed during an audit of the financial statements of a nonissuer, the auditor should include a:
A
Description of tests performed to search for material weaknesses.
B
Statement of positive assurance on internal control.
C
Paragraph describing the inherent limitations of internal control.
D
Restriction on the use of the report.
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