Which of the following is not$$a difference between a financial statement audit and an audit of internal control for nonissuers?

A$.$

An auditor$$s consideration of internal control in a financial statement audit is more limited than that of an auditor engaged to examine the effectiveness of internal control.

B$.$

In a financial statement audit, communication of significant deficiencies must be made by the report release date, whereas in an audit of internal control, the communication must be made within $60$ days of the report release date.

C$.$

An opinion on financial statements is over a period of time, and an opinion of internal control is at a point in time.

D$.$

In a financial statement audit, communication of significant deficiencies should include restricted use language. In an audit of internal control, no restriction on the use of the report is required.