Which of the following best describes how the auditors report on an issuers financial statements references the
Question:
Which of the following best describes how the auditors’ report on an issuer’s financial statements references the report on internal control over financial reporting (assume separate reports are prepared):
Multiple Choice
The report on the financial statements does not refer to the report on internal control over financial reporting.
The report on the financial statements refers to the report on internal control over financial reporting and indicates the opinion expressed on internal control over financial reporting.
The report on the financial statements refers to the report on internal control over financial reporting, but does not indicate the nature of the auditor’s opinion on internal control over financial reporting.
The report on the financial statements refers to the report on internal control over financial reporting and indicates the opinion expressed on internal control over financial reporting when the opinion is other than unqualified.