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提问人：网友gdlym3339862 发布时间：2022-01-07
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During the course of the audit the auditor may ide...

During the course of the audit the auditor may identify deficiencies in internal control which must be reported to management. Which of the following statements is correct regarding the report to management sent by the auditor？ (1) The report must include a description of the deficiencies and an explanation of their potential effects. (2) The report includes an explanation of the purpose of the audit. (3) The report states that the results of the audit work have enabled the auditor to express an opinion on the operating effectiveness of internal control.

A、(1) and (2) only

B、(1) and (3) only

C、(2) and (3) only

D、(1), (2) and (3)

简答题官方参考答案 （由简答题聘请的专业题库老师提供的解答）
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