The document is a multiple choice question about the components of an auditor's report on an issuer's internal control over financial reporting. The report would include a reference to the auditor's report on the financial statements, a definition of internal control over financial reporting, and a description of inherent limitations of internal control over financial reporting. It would not include an indication that the audit team is responsible for maintaining effective internal control over financial reporting.
Unraveling Hypertext_ Analyzing Postmodern Elements in Literature.pptx
Auditors' Report on Internal Controls
1. 27. Which of the following is not included in an auditors' report on an issuer's internal control over
financial reporting (assume a separate report is prepared)? a. A reference to the auditors' report
and opinion on the financial statements. b. An indication that the audit team is responsible for
maintaining effective internal control over financial reporting. c. A definition of internal control over
financial reporting. d. A description of inherent limitations of internal control over financial
reporting.
