Assertion: audit's report | /r/UsedFor | refer to the audit of internal control
Facets:
value: in the explanatory paragraph
type: LOCATION
Source sentences:
text: - Explanatory evidence: When the auditor's opinion on a public company's financial statement is presented separately from the auditor's report on the client's internal control over financial reporting, the report must refer to the audit of internal control in the explanatory paragraph.