[Anonymous]

Got a 74 on my first try at audit, retaking the exam april 14. I was going over chapter 5 in Becker today and hit internal control communciation. I understand with integrated audits for issuers, the auditor expresses an opinion on both the financial statements and internal control. With non-issuers, the integrated audit includes an opinion on the financials and an examination of internal control. Is there an opinion issued on internal control in an integrated audit for non-issuers?

Thanks