[snowwing3731]

NINJA Question –

Brown, CPA, has accepted an engagement to examine the effectiveness of internal control over financial reporting of Crow Company (a nonissuer). Crow Company’s written assertion about the effectiveness of internal control should be presented:

I. in a separate report that will accompany Brown’s report.

II. in a representation letter to Brown.

A. Neither I nor II

B. Either I or II

C.(correct) I only

D. II only

Why B is not correct? Mgt’s assertion on the IC could present in a representation letter… Please help.