If the auditor also issues a separate report on internal control over financial reporting for a public company, the additional paragraph following the opinion paragraph is included to reference the audit report on internal control.

Question

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The additional paragraph following the opinion paragraph in the auditor's report on financial statements for a public company includes a reference to the separate report on internal control over financial reporting if the auditor also issues one. This is done to inform users of the financial statements that the auditor has evaluated the effectiveness of the company's internal control over financial reporting in addition to the financial statements themselves.

If the Auditor Also Issues a Separate Report on Internal