As a supplement of my previous post (auditing standard for reporting entity internal control), through this post provides a set of report examples released by auditor who engage in examining effectiveness of entity’s internal control.

There are not less than 11 examples adapted from the Statement on Standards for Attestation Engagements (SSAE) 10, “Attestation Standards: Revision and Recodification” issued by the Auditing Standard Board.

Having the examples, you can see how they’re look alike in the real implementation. You can even use it for real examination of entity’s internal control, if you want. What you need to do is just append any text with this mark “[…]”.