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In an audit report on the effectiveness of ICFR for a public company, what does the definition and inherent limitations paragraph provide? process of conducting

In an audit report on the effectiveness of ICFR for a public company, what does the definition and inherent limitations paragraph provide?
process of conducting an audit of the effectiveness of ICFR
definition of ICFR that is taken directly from PCAOB AS 2201
indication that the firm is registered with the PCAOB
different responsibilities of management and auditors
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