Lorien Corp., a client, has received a research grant from the federal government. As a

condition of the grant, the government requires a report on managements assertion about the

effectiveness of the companys internal control using a prescribed form that addresses only

certain criteria. If the accountant discovers a material weakness not addressed by the

government form, (s)he should

A. Not assume responsibility for the comprehensiveness of the agencys criteria.

B. Not include this information because it is outside the established criteria.

C. Not include this information but inform management of the weakness.

D. Include all information in a standard report based on an audit in accordance with GAAS

because the governments criteria are too limited.