Issue You have been asked by the audit partner to draft a letter to the client, a nonissuer, on internal control related matters. You were informed that the written communication regarding significant deficiencies and material weaknesses identified during an audit of financial statements should include certain statements. Select from the option list provided the appropriate disposition of each regard to the letter to the client on internal control related matters. Each choice may be used once, more than once, or not at all. Disposition 1. State that the purpose of the audit was to express an opinion on the financial statements and to express an opinion on the effectiveness of Select an option below the entity's internal control over financial reporting O Excluded 2. Identify, if applicable items that are Included considered to be material weaknesses, 3. State that the auditor is not expressing an Included, but only with client management's approval opinion on the effectiveness of internal control. O May be included or may be communicated orally 4. Include the definition of the term significant E Select an option below Excluded Included 4. Include the definition of the term significant deficiency, if relevant 5. Include the definition of the term material weakness 6. State that the auditor is expressing an unmodified opinion on the effectiveness of internal control 7. Identify deficiencies that are not considered significant deficiencies or material weaknesses. 8. State that the communication is intended solely for management and external parties. 9. Identify the matters that are considered to be significant deficiencies O Included, but only with client management's approval May be included or may be communicated orally RESET CANCEL ACCEPT