PI-55.A Reading and Interpreting Audit Opinions Twitter Inc. filings at SEC include the following audit report from Pricewaterhouse Coopers.

Report of Independent Registered Public Accounting Firm To the Board of Directors and Stockholders of Twitter, Inc.

Opinions on the Financial Statements and Internal Control over Financial Reporting We have audited the accompanying consolidated balance sheets of Twitter, Inc. and its subsidiaries

(the "Company") as of December 31, 2018 and 2017, and cash flows for each of the three years in the period ended December 31 , 2018, including the related notes and financial statement schedule listed in the index appearing under Item 15.2 (collectively referred to as the

"consolidated financial statements"). We also have audited the Company's internal control over financial reporting as of December 31, 2018, based on criteria established in Internal ControlIntegrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of the Company as of December 31 , 2018 and 2017, and the results of its operations and its cash flows for each of the three years in the period ended December 31 , 2018, in conformity with accounting principles generally accepted in the United States of America. Also in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2018, based on criteria established in Internal Control-Integrated Framework

(2013) issued by the COSO.

Required

a. To whom is the audit report addressed?

/s/ Pricewaterhouse Coopers LLP San Francisco, California February 20, 2019 We have served as the Company's auditor since 2009.

b. Given the audit opinion, which of the following accurately describes the audit process or audit report?

Select as many as apply.

I. Auditors express an opinion as to whether Twi tter's financial statements present a fair picture and are free from material misstatement.

2. Auditors express an opinion that there was not fraudulent activity at Twitter.

3. Auditors' opinion is that there are no misstatements in the related notes to Twitter's financial statements.

4. Auditors separately audited Twitter's internal controls over the financial reporting process.

5. Auditors examined most of Twitter's financial transactions to ensure they were accurate and not misstated.

c. What sort of opinion, qualified or unqualified, did PricewaterhouseCoopers provide?

d. PricewaterhouseCoopers provides two types of opinions in its report above. Which of the following accurately describes the scope of the two opinions?

I. Financial statements and related footnotes.

2. Material and nonmaterial respects.

3. Financial statements and internal controls over financial reporting.

4. Financial and nonfinancial information.

5. Generally Accepted Accounting Principles (GAAP) and Committee of Sponsoring Organizations of the Treadway Commission (COSO).