CPA-AUD.pdf - CPP-Institute CPA-AUD CPA Auditing and...

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CPA-AUD CPP-Institute CPA Auditing and Attestation
QUESTION: 369 An auditor's communication of internal control related matters noted in an audit usually should be addressed to: A
QUESTION: 370 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: D
paragraph describing the inherent limitations of internal control in conjunction with an engagement to report on internal control. These comments would not be made when reporting on an entity's internal control in conjunction with an audit of the financial statements of a nonissuer.

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