Management's Report on Internal Control Over Financial Reporting: Multiple Choice Provides the auditor's opinion on the fairness of the financial statements. Contains personal certification of the financial statements by the company's executives. O Contains a detailed description of compensation of the company's executives for the year. Provides a summary of significant accounting policies used to prepare financial statements. Financial statements that report changes over time include: Multiple Choice statement of shareholders' equity, balance sheet, and statement of cash flows. balance sheet, statement of cash flows, and income statement. statement of cash flows, income statement, and statement of shareholders' equity. statement of shareholders' equity, balance sheet, and income statement. O In a statement of cash flows prepared under International Financial Reporting Standards (IFRS), each of the following items is typically classified as a financing cash flow except: Multiple Choice Interest paid. Dividends paid. O O Proceeds from the issuance of long-term debt. O O Dividends received