What is the audit report on internal control over the financial reporting process? When is this report

Question:

What is the on internal control over the financial reporting process? When is this report issued? What are auditors’ responsibilities in preparing it?

Audit Report
The audit report is issued by a certified public accountant who is appointed by the shareholders to provide assurance upon the truth and fairness of the financial statements prepared by the managers of the company. Audit report contains the...