Where do auditors include their report on the effectiveness of a$$ firm's internal$$ controls? Explain.

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Part $1$

A$.$

The$$ auditor's report on the effectiveness of the internal controls is included in the letter to the shareholders.

B$.$

The$$ auditor's report on the effectiveness of the internal controls must be issued as a separate report.

C$.$

The$$ auditor's report on the effectiveness of the internal controls can be issued as a separate$$ report, or it may be included with the opinion regarding the presentation of the financial statements.

D$.$

The$$ auditor's report on the effectiveness of the internal controls must be included with the opinion regarding the presentation of the financial statements.