PCAOB Auditing Standard 5 Does Not Identify Which of the Following

PCAOB Auditing Standard 5 does not identify which of the following situations as one in which the auditor will modify the audit report on ICFR effectiveness?

A) When there is a restriction on the scope of the engagement.
B) When there is other information contained in management's annual report on ICFR.
C) When elements of management's annual report on internal control are incomplete or improperly presented.
D) When the annual report includes a copy of the annual certification pursuant to Section 302 of the Sarbanes-Oxley Act.

Correct Answer:

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