Compare and contrast the auditors responsibility for (1) reporting reportable conditions based on an audit of the

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Compare and contrast the auditor’s responsibility for 

(1) reporting reportable conditions based on an audit of the financial statements and

(2) expressing an opinion on management's assessment of its internal controls over financial reporting in terms of

a. The nature of the engagement

b. The nature and extent of procedures required before issuing a report

c. The type of report issued

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