Which of the following statements about the relationships between the auditor and management is true?

A. Auditors can use the work of managements assessment of ICFR per PCAOB AS#5 in conducting their own assessment.

B. Management can use the work of the auditors assessment of ICFR per PCAOB AS#5 in conducting their own assessment.

C. Neither the auditor nor management can use the others work on their assessment of ICFR per PCAOB AS#5 in conducting their own assessment.