<prompt> Translate the following text to EnglishWakati kutoa maoni juu ya taarifa za kifedha, wakaguzi wanapaswa kujumuisha katika ripoti yao juu ya taarifa za kifedha ama maelezo ya wigo wa ukaguzi wa wakaguzi wa kufuata sheria na kanuni na udhibiti wa ndani juu ya ripoti za kifedha na matokeo ya vipimo hivyo au maoni, ikiwa kazi ya kutosha ilifanywa, au kumbukumbu ya ripoti tofauti iliyo na habari hiyo.  <response>: When providing an opinion on financial statements, auditors should include in their report on the financial statements either a 1 description of the scope of the auditors testing of compliance with laws and regulations and internal control over financial reporting and the results of those tests or an opinion, if sufficient work was performed; or 2 reference to the separate reports containing that information. 