What are an auditors reports on internal controls?
A report on internal controls is a report that briefly lists the controls that were tested during the financial statement audit as well as any reportable conditions discovered as a result of that test. If any of the reportable conditions are material weaknesses, the auditor is required to identify them.
Related Questions
- What is the impact of combining the auditor’s attestation report on management’s assessment of internal controls over financial reporting with the audit report on the financial statements?
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- What are an auditors reports on internal controls?
