If auditors report separately, the audit report should contain a reference to the separate report containing this information6 and state that the separate report is an integral part of the audit and should be considered in assessing the results of the audit.
On most occasions, auditors submit separate reports containing this information.
mnli hypothesis: On most occasions, auditors submit separate reports containing this information. premise: If auditors report separately, the audit report should contain a reference to the separate report containing this information6 and state that the separate report is an integral part of the audit and should be considered in assessing the results of the audit.