How are management's responsibility and the auditors' opinion on internal controls represented in the standard auditor's report?

Question

Quizplus · Accepted Answer

The auditors' opinion on internal controls is represented in the standard auditor's report under the "Opinion on Internal Control over Financial Reporting" section. Management's responsibility for internal controls is represented under the "Management's Responsibility for Financial Statements and Internal Control over Financial Reporting" section. Option B includes both of these sections in the standard auditor's report.

How Are Management's Responsibility and the Auditors' Opinion on Internal