Auditors of public company financial statements must issue separate reports on internal control over financial reporting.
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Q39: The Auditing Standards Board (ASB) sets auditing
Q40: The audit report is normally addressed to
Q41: The PCAOB expects that in most audits,
Q42: The unqualified opinion audit report for public
Q43: Examples of unmodified opinions which contain modified
Q45: The separate report on internal control over
Q46: The critical audit matters section of the
Q47: PCAOB standards use the term "unqualified opinion"
Q48: PCAOB auditing standards require the disclosure of
Q49: The critical audit matters section of the
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