Which of the following is necessary for an auditor to be able to issue a report on whether a previously reported material weakness disclosed in an integrated audit continues to exist?
a. The auditor must have issued the original audit report indicating the existence of the material weakness.
b. Management must adopt control criteria other than those used relating to the original reporting on internal control.
c. Management must provide a written assertion indicating that elimination of all internal control deficiencies is its responsibility.
d. Management must support its written assertion that the material weakness has been eliminated with sufficient evidence.
Answer: D
CPA Exam
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