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.
There are no scenarios where auditors can report separately.
mnli hypothesis: There are no scenarios where auditors can report separately. 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.