Which of the following would not be included in the auditors report on an issuers internal control over financial reporting if an adverse opinion is expressed?

Multiple Choice

• An indication that the issuer has not maintained effective internal control over financial reporting.

• The definition of a material weakness.

• An indication that the primary purpose of the audit was not to express an opinion on internal control over financial reporting.

• A listing of specific material weakness(es) identified during the audit.