Details of who performed the testing of internal controls

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Reference no: EM133344990

Question: Management's report on Internal Control over Financial Reporting (ICFR) should include all of the following except:

A. Details of who performed the testing of Internal Controls

B. Management's assessment of ICFR as of the end of the most recent period

C. An identification of the framework used to evaluate ICFR

D. Management's acknowledgment of its responsibility for ICFR

 

Reference no: EM133344990

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