The opinion section of the auditor report shall _____

Auditor’s Opinion: The first section of the auditor’s report shall include the auditor’s opinion and shall have the heading “Opinion.” The Opinion section of the auditor’s report shall also: ·         Identify the entity whose financial statements have been audited; ·         State that the financial statements have been audited; ·         Identify the title of each statement comprising the financial statements; ·         Refer to the notes, including the summary of significant accounting policies; and ·         Specify the date of, or period covered by, each financial statement comprising the financial statements