ABC Fund Foundation, a charity, is a non-reporting entity. As in previous years, you have performed the audit in accordance with the constitution. The financial statements are prepared by another firm of accountants on behalf of ABC Funds board of directors, because ABC Fund does not have the in-house expertise to perform this function. During your review of the internal control structure, you noted that the company did not have sufficient controls over the collection of income to enable you to be satisfied that all income received were recorded. However, you have been satisfied that the company has correctly accounted for all income recorded.

Question: Identify the type of auditors report to be issued for the above situation.