[rabusch06]

I am having a hard time deciphering when the audit’s objective is to express an opinion on the effectiveness of internal controls, and how it should be stated in communication.

In MCQ AUD #431 the question/answer states: The auditor’s objective in performing an audit of internal control over financial reporting is to express an opinion on the effectiveness of the internal controls over financial reporting

But then in MCQ AUD #1017 the question and answer states: The written communication regarding significant deficiencies and material weaknesses identified during the audit should include all of the following a statement that the purpose of the auditor’s consideration of internal control was to express an opinion on the financial statements, but not to express an opinion on the effectiveness of the entity’s internal control (#1017)

I feel like I am missing some type of understanding here, because otherwise I find this information contradictory.

Please help!!!