When reporting on an entify's internal control over financial reporting in compliance with generally accepted government auditing standards, an auditor should issue a written report that includes a

Description of the scope of the audierty testing of internat control.

Statement of positive assurahce that the results of tests indicate that internal control either can, opgannot, be relied on to reduce control risk to an acceptable level.

Description of the material weaknesses and the strengths that the auditor can rely on in reducing the extent of substantive testing.

Statement of negasve assurance that nothing came to the auditor's actiention But Caused be auditor to believe significant deficiencies were present.