37.

Which of the following representations should not be included in a written report on internal control related matters identified in an audit under the AICPAs auditing standards?

	A.	There are no significant deficiencies or material weaknesses in the design or operation of internal control.
	B.	Corrective action is recommended due to the relative significance of material weaknesses discovered during the audit.
	C.	The auditors consideration of internal control would not necessarily disclose all significant deficiencies or material weaknesses that exist.
	D.	Significant deficiencies related to the design of internal control exist, but none are deemed to be material weaknesses.