问题：What is a 'Statement of Circumstances' and when should it be produced?
A. List of all internal control weaknesses identified by the auditor. Produced and included in the management letter.
B. List of all circumstances that the auditor believes should be brought to the attention of shareholders and creditors. Produced only on resignation as auditor.
C. Details of all frauds and errors identified by the auditor during the course of audit work. Produced at the end of the audit process.
D. List of all circumstances that the auditor believes should be brought to the attention of shareholders and creditors or a statement stating there are no such circumstances. Produced whenever the auditor ceases to hold office.
答案：The correct answer is:List of all circumstances that the auditor believes should be brought to the attention of shareholders and creditors or a statement stating there are no such circumstances. Produced whenever the auditor ceases to hold office.
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