The reporting principle requires auditors to express their opinion through the issuance of a written report $.$

Required : a$.$ What is the purpose of the. auditors' opinion and report?

b $.$ What are the major sections in the auditors' report on the examination of an issuer? What are the major contents of each of these sections?

c$.$What are the four types of opinions that auditors can issue?

d $.$How does the concept of materiality influence the auditors' report?