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Should the CAE opine on the design adequacy and / or operating effectiveness of the system of internal controls regarding: Reliability of inancial reporting? Why

Should the CAE opine on the design adequacy and/ or operating effectiveness of the system of internal controls regarding:
Reliability of inancial reporting? Why or why not?
Effectiveness and eficiencv of operations? ^Vhv or why not?
Compliance with applicable laws and regulations? Why or why not?

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