QUESTION 39 The management letter discusses all issues that management wishes to bring to the attention of the auditor all current and pending litigation against the client internal control weaknesses and other matters discovered during the course of the audit management's disagreements with the auditors regarding certain accounting principles QUESTION 40 What does coso define as a process effected by an entity's board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of the objectives related to operations, reporting and compliance? Internal control Compliance Reporting Risk assessment QUESTION 41 As with all audit procedures, auditors must pay little attention to the work of the prior editor on a first-year engagement must let the client's management choose the nature, timing, and extent of ADA to be used for each client always outsource at least some of the audit work to the internal audit function must carefully plan the nature, timing, and extent of audit data analytics (ADA) to be used for each client