Describe the information included in the introductory, scope, and opinion paragraphs in a separate audit report on the effectiveness of internal control over financial reporting. What is the nature of the additional paragraphs in the audit report? Find audit reports for a publicly-traded corporation. Comment on both audit reports - on the financial statements and on the internal controls of the company. Note: It is unusual to see other than an unqualified audit opinion on the financial statements - so you might want to Google on qualified opinion, adverse opinion, or disclaimer to see if you can find a company with one of those. However, it is not uncommon to see qualified opinions on the state of companies' internal controls.