In an audit report on the effectiveness of ICFR for a public company, to what does the basis of opinion paragraph make a referenc\ A definition of ICFR that is taken directly from PCAOB AS 2201.\ Registration with the PCAOB and independence requirements of the SEC and other federal securities laws.\ The financial statement audit report and the type of opinion that was given on the financial statements.\ The COSO Internal Control-Integrated Framework as the criteria used as the basis for determining if ICFR are effective.

In an audit report on the effectiveness of ICFR for a public company, to what does the basis of opinion paragraph make a referenc A definition of ICFR that is taken directly from PCAOB AS 2201. Registration with the PCAOB and independence requirements of the SEC and other federal securities laws. The financial statement audit report and the type of opinion that was given on the financial statements. The COSO Internal Control-Integrated Framework as the criteria used as the basis for determining if ICFR are effective