AU-C 940, An Audit of an Entity's Internal Control over Financial Reporting that is Integrated with an Audit of Its Financial Statements, applies when a service is provided to nonissuers. In accordance with AU-C 940, a report expressing an unmodified opinion contains certain language. Select from the option list provided whether each item should be included in a report. Each choice may be used once, more than once, or not at all. Report content Answer 1. "We conducted our audits ... standards of the Public Company Accounting Oversight Board." 2. "In our opinion, W Company maintained, in all material respects, effective internal control over financial reporting..." 3. "We also have audited, in accordance with auditing standards generally accepted in the United States of America, the [identify financial statements)... Select an option below Included O Excluded E Select an option below O Included Excluded 4."Our audit included... testing and evaluating the design but not the operating effectiveness of internal control..." 5."... that receipts and expenditures of the entity are being made only in accordance with authorizations..." 6. "We conducted our audit in accordance with auditing standards." 7. "Our responsibility is to express an opinion on the entity's internal control..." 8. "Because of its inherent limitations, internal control over financial reporting may not prevent, or detect and correct, misstatements." 9. "Those standards require that we plan and perform the audit to become assured that it is probable that internal control was effective in all material respects." RESET CANCEL ACCEPT