PCAOB Auditing Standard No

PCAOB Auditing Standard No.4 requires that the external auditors should take each of the following steps when reporting on whether a material weakness still exists in the internal controls except for:

A) Evaluate whether management has accepted responsibility for the effectiveness of internal control
B) Evaluate whether management asserts whether the controls are effective in correcting the material weakness
C) Evaluate whether management has obtained sufficient evidence to support its assessment
D) Evaluate whether management has conducted an audit of internal controls

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