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Nonissurer's internal control and financial reporting

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Which of the following conditions is necessary for a practioner to accept an attest engagemetn to examine and report on a nonissuer's internal control over financial reporting?

a) The practioner anticipates relying on the entity's internal control in a financial statement audit

b) Management presents its wirtten assertion about the effectiveness of internal control

c) The prationer is a continuing auditor who previously has audited the entity's financial statements

d) Management agrees not to present the practioner's report in a general-use document to stockholders

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This solution identifies the correct condition necessary for a practitioner to accept an attest engagement to examine and report on a nonissuer's internal control over financial reporting.

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Nonissurer's internal control and financial reporting
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