Which of the following information would be included in the introductory paragraph of the auditor’s report on internal control over financial reporting if the report is presented separately from the auditor’s report on the entity’s financial statements?

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Which of the following information would be included in the introductory paragraph of the auditor’s report on internal control over financial reporting if the report is presented separately from the auditor’s report on the entity’s financial statements?

Answer: b. statements identifying the responsibility of the auditors and management for internal control over financial reporting

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