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　　Management of Eva Industries, an issuer as defined under the Sarbanes-Oxley Act, believes it has eliminated a material weakness previously noted in its assessment of internal control, and has hired Henna and Company, CPAs, to attest to the improvements in internal control. Which of the following is true of this engagement?
　　a.Eva's management must provide a written report to accompany Henna and Company's report.
　　b.It is only required if Eva Industries elects to have an audit in accordance with PCAOB standards.
　　c.It is required by PCAOB standards.
　　d.It is required by generally accepted auditing standards.
　　Answer:A
　　Choice "A" is correct. Eva's management must provide a written report to accompany Henna and Company's report.
　　Choices "c" and "d" are incorrect. An engagement to report on whether a previously reported internal control weakness continues to exist is a voluntary engagement, not required by professional standards.
　　Choice "b" is incorrect. An engagement to report on whether a previously reported internal control weakness continues to exist is a voluntary engagement, not required by professional standards. In addition, as an issuer, Eva must have an audit in accordance with PCAOB standards.