Which of the following statements is not true with respect to the  auditors' report on internal control over financial reporting?     The report will be dated as of the date of the financial statements     The report will express an opinion as to the effectiveness of internal controls     The auditor will issue an adverse opinion if one or more material weaknesses exist.     The report may be presented with the report on the entity's financial statements as a combined report.

List of matters normally communicated to those charged with governance includes: a) The overall approach and scope of the audit, including any limitations on the scope of the audit. b) The accounting policies and any changes to them that could materially affect the financial statements. c) Adjustments arising as a result of audit procedures which may not materially impact the financial statements. d) Material events or uncertainties which could jeopardize the going concern status, and which does not require disclosure within the financial statements e) Disagreements with management over accounting treatments or disclosures Any expected modifications to the audit report f) Material weaknesses discovered in the internal systems and controls. All a) , b) , c) , d) , e) and f) Only a) , b) , e) and f) Only a) , b) and c) Only a) , b) , c) and e) Only a) , e) and f)

Negative Assurance in Review Reports. One portion of the report on a review services engagement is the following: “Based on my review, I am not aware of any material modifications that should be made to the accompanying financial statements in order for them to be in conformitywith generally accepted accounting principles [or another framework for financial reporting].”Required:a. Is this paragraph a “negative assurance” given by the accountants?b. Why is negative assurance generally prohibited in audit reports?c. What justification is there for permitting negative assurance in a review services report on unaudited financial statements and on interim financial information?

25. Which of the following would not be included in an accountant's review report on the financial statements of a nonpublic entity? Group of answer choices   A statement that the review was made in accordance with generally accepted auditing standards.   A statement that all information included in the financial statements is the representation of management.   A statement describing the principal procedures performed.   A statement describing the auditor's conclusions based on the results of the review.

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