Match each of the ten statements below with the letter or report on which the statement would most likely be found. Answer choices may be used once, multiple times, or not at all.

• Question

  XYZ Company has maintained, in all material respects, effective internal control over financial reporting as of June, 30, 20XX, based on criteria established in Internal Control--Integrated Framework, issued by the Committee of Sponsoring Organizations of the Treadway Commission.

  Please provide to our auditors information related to pending litigation, including the range of probable outcomes and their likelihood.

  This report provides our opinion regarding the suitability of the design of XYZ Company's internal controls and the operating effectiveness of those controls.

  Although not a material weakness or significant deficiency, we want to make you aware of certain control weaknesses that came to our attention during the course of the audit and make recommendations for how to address them.

  There are no violations or possible violations of laws or regulations whose effects should be considered for disclosure in the financial statements or as a basis for recording a loss contingency.

  As part of management's responsibility for the financial statements and the effectiveness of internal control over financial reporting, management is responsible for making available to us, on a timely basis, all of the Company's financial records and relevant information and company personnel to whom we may direct inquiries.

  Based on this evaluation, management concluded that the entity's internal control over financial reporting was effective as of December 31, 20XX.

  The Auditor in Charge will be assigned to other engagements during the course of this audit, which may delay the release of the report.

A. Service Auditor's Report

B. Letter of Audit Inquiry (Legal Letter)

C. Other Letter or Report/ Not Communicated

D. Report on an Audit Internal Control over Financial Reporting

E. (Management) Representation Letter

F. Management Letter

G. Management's Report on Internal Control

H. Engagement Letter