Which of the following statements is correct concerning the auditors opinion on internal control effectiveness?

a. The report describes any material weaknesses and discusses actions taken by management to remediate the problems.

b. The report does not discuss whether the control weaknesses were first identified by management or the auditor.

c. The report does not recognize the integrated nature of the audit and the affect of the material weakness on the planning of the financial statement audit.

d. The report identifies managements actions to remedy the prior years control weaknesses.