Compare the wording in the standard unmodified opinion audit report for a nonpublic entity under AICPA auditing

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Compare the wording in the standard unmodified opinion audit report for a nonpublic entity under AICPA auditing standards in Figure 3-1 (p. 48) with the wording for a public company audit under PCAOB auditing standards in Figure 3-3 (p. 52). How are the reports similar? How are they different?
Audit Report
The audit report is issued by a certified public accountant who is appointed by the shareholders to provide assurance upon the truth and fairness of the financial statements prepared by the managers of the company. Audit report contains the...
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Auditing and Assurance services an integrated approach

ISBN: 978-0134065823

16th edition

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Chris E. Hogan

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