Do auditor issue opinions on internal control over financial reporting? why sometimes we can see the opinions on ICFR, and sometimes there is no such opinion?
@deyouzheng3014 auditors give opinion on internal controls in case its an audit of issuer company in case of non issuer auditor may give opinion on internal controls only if they are engaged to do an integrated audit and so for non issuer we may have auditor giving opinion on ICFR in cases where auditor is doing integrated audit and not in other situations
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Do auditor issue opinions on internal control over financial reporting? why sometimes we can see the opinions on ICFR, and sometimes there is no such opinion?
@deyouzheng3014 auditors give opinion on internal controls in case its an audit of issuer company in case of non issuer auditor may give opinion on internal controls only if they are engaged to do an integrated audit and so for non issuer we may have auditor giving opinion on ICFR in cases where auditor is doing integrated audit and not in other situations