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Management may prepare a written response to the auditor’s communication. Such responses typically describe corrective actions taken, plans to issue new controls, or management’s belief that the cost of new controls exceeds their benefit. If this response is included in a document that also contains the auditor’s controls communication, the auditor may include a disclaimer paragraph, such as:

ABC Company’s written response to the significant deficiencies [and material weaknesses] identified in our audit was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.

(AU-C 265.A33)