In an integrated audit the auditor's report on internal control does not require the statement that

Question

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The statement that the audit was conducted in accordance with AICPA auditing standards is not required in the auditor's report on internal control as it is already stated in the auditor's report on the financial statements. The auditor's report on internal control should focus on the effectiveness of the entity's internal control over financial reporting, using COSO's internal control framework as a basis for evaluation. The report should also state that management is responsible for maintaining effective internal control and that the auditor's opinion is based on their evaluation of the entity's internal control.

In an Integrated Audit the Auditor's Report on Internal Control