text: 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 report ( s ) containing that information .
  
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  The auditors can give their opinion on the financial statements .