Which of the following statements is correct regarding the auditor's report on a public company's internal control over financial reporting?
a. the auditor report will indicate whether it was the company or the auditor that initially identified the indicated material weakness.
b. the auditor mist explicitly reference the criteria for evaluating internal control using, fo example, COSO framework
c. the audit is preformed in conjunction with the auditing standards promulgated by the AICPA'S ASB
d. the audit must report on whether management used the appropriate tools in assessment of internal control over financial reporting.