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A report on an issuer's integrated audit must include each of the following statements except a. The audit was conducted in accordance with AICPA standards.

A report on an issuer's integrated audit must include each of the following statements except

a. The audit was conducted in accordance with AICPA standards.

b. The auditor believes the audit provides a reasonable basis for the issued opinion.

c. Management is responsible for maintaining effective internal controls.

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